Sanofi (SNY) 20-F 24 Feb 23 2022 FY Annual report (foreign) Financial data

Cover page

Cover page	12 Months Ended
	Dec. 31, 2022 shares
Entity Information [Line Items]
Document Type	20-F
Document Registration Statement	false
Document Annual Report	true
Current Fiscal Year End Date	--12-31
Document Period End Date	Dec. 31, 2022
Document Transition Report	false
Document Shell Company Report	false
Entity File Number	001-31368
Entity Registrant Name	Sanofi
Entity Incorporation, State or Country Code	I0
Entity Address, Address Line One	, avenue de la Grande Armée
Entity Address, Postal Zip Code	75017
Entity Address, City or Town	Paris
Entity Address, Country	FR
Contact Personnel Fax Number	33 1 53 77 43 03
Entity Common Stock, Shares Outstanding	1,260,835,732
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
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Central Index Key	0001121404
Business Contact
Entity Information [Line Items]
Entity Address, Address Line One	, avenue de la Grande Armée
Entity Address, Postal Zip Code	75017
Entity Address, City or Town	Paris
Entity Address, Country	FR
Contact Personnel Name	Roy Papatheodorou
City Area Code	33
Local Phone Number	1 53 77 40 00
American Depositary Shares, each representing one half of one ordinary share, par value €2 per share
Entity Information [Line Items]
Title of 12(b) Security	American Depositary Shares, each representing one half of one ordinary share, par value €2 per share
Trading Symbol	SNY
Security Exchange Name	NASDAQ
Ordinary shares, par value €2 per share
Entity Information [Line Items]
Title of 12(b) Security	Ordinary shares, par value €2 per share
Security Exchange Name	NASDAQ

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2022
Auditor [Line Items]
Auditor Name	PricewaterhouseCoopers Audit
Auditor Location	Paris-La Défense
Auditor Firm ID	1347
Ernst & Young et Autres
Auditor [Line Items]
Auditor Name	Ernst & Young et Autres
Auditor Location	Neuilly-sur-Seine
Auditor Firm ID	1704

Consolidated balance sheets

Consolidated balance sheets - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Assets
Property, plant and equipment	€ 9,869	€ 10,028	€ 9,365	[1]
Right-of-use assets	1,815	1,948	1,198	[1]
Goodwill	49,892	48,056	44,364	[1]
Other intangible assets	21,640	21,407	18,341	[1]
Investments accounted for using the equity method	677	250	201	[1]
Other non-current assets	3,095	3,127	2,734	[1]
Non-current income tax assets	242	175	248	[1]
Deferred tax assets	5,381	4,598	4,176	[1]
Non-current assets	92,611	89,589	80,627	[1]
Inventories	8,960	8,715	8,352	[1]
Accounts receivable	8,424	7,568	7,491	[1]
Other current assets	3,532	3,571	2,737	[1]
Current income tax assets	374	612	1,208	[1]
Cash and cash equivalents	12,736	10,098	13,915	[1],[2]
Current assets	34,026	30,564	33,703	[1]
Assets held for sale or exchange	85	89	83	[1]
Total assets	126,722	120,242	114,413	[1]
Equity and liabilities
Equity attributable to equity holders of Sanofi	74,784	68,681	63,106	[3]
Equity attributable to non-controlling interests	368	350	146	[3]
Total equity	75,152	69,031	63,252	[3]
Long-term debt	14,857	17,123	19,745	[3]
Non-current lease liabilities	1,904	1,839	931	[3]
Non-current liabilities related to business combinations and to non-controlling interests	674	577	387	[3]
Non-current provisions and other non-current liabilities	6,341	6,721	7,315	[3]
Non-current income tax liabilities	1,979	2,039	1,733	[3]
Deferred tax liabilities	1,841	1,617	1,770	[3]
Non-current liabilities	27,596	29,916	31,881	[3]
Accounts payable	6,813	6,180	5,295	[3]
Current liabilities related to business combinations and to non-controlling interests	105	137	218	[3]
Current provisions and other current liabilities	12,021	11,217	10,132	[3]
Current income tax liabilities	574	309	604	[3]
Current lease liabilities	277	269	232	[3]
Short-term debt and current portion of long-term debt	4,174	3,183	2,767	[3]
Current liabilities	23,964	21,295	19,248	[3]
Liabilities related to assets held for sale or exchange	10	0	32	[3]
Total equity and liabilities	€ 126,722	€ 120,242	€ 114,413	[3]
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[2](j)    Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[3]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Consolidated income statements

Consolidated income statements - EUR (€) € in Millions, shares in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021		Dec. 31, 2020
Profit (loss) [abstract]
Net sales	€ 42,997	€ 37,761		€ 36,041	[1]
Other revenues	2,392	1,414		1,328	[1]
Cost of sales	(13,695)	(12,255)		(12,159)	[1]
Gross profit	31,694	26,920		25,210	[1]
Research and development expenses	(6,706)	(5,692)		(5,530)	[1]
Selling and general expenses	(10,492)	(9,555)		(9,391)	[1]
Other operating income	1,969	859		697	[1]
Other operating expenses	(2,531)	(1,805)		(1,415)	[1]
Amortization of intangible assets	(2,053)	(1,580)		(1,681)	[1]
Impairment of intangible assets	454	(192)		(330)	[1]
Fair value remeasurement of contingent consideration	27	(4)		124	[1]
Restructuring costs and similar items	(1,336)	(820)		(1,089)	[1]
Other gains and losses, and litigation	(370)	(5)		136	[1]
Gain on Regeneron investment arising from transaction of May 29, 2020	0	0		7,382	[1]
Operating income	10,656	8,126		14,113	[1]
Financial expenses	(440)	(368)		(388)	[1]
Financial income	206	40		53	[1]
Income before tax and investments accounted for using the equity method	10,422	7,798		13,778	[1]
Income tax expense	(2,006)	(1,558)		(1,807)	[1]
Share of profit/(loss) from investments accounted for using the equity method	68	39		359	[1]
Net income	8,484	6,279	[2]	12,330	[3]
Net income attributable to non-controlling interests	113	56	[2]	36	[2],[4]
Net income attributable to equity holders of Sanofi	€ 8,371	€ 6,223	[2]	€ 12,294	[1]
Average number of shares outstanding (in shares)	1,251.9	1,252.5		1,253.6	[1]
Average number of shares after dilution (in shares)	1,256.9	1,257.9		1,260.1	[1]
Basic earnings per share (in euros per share)	€ 6.69	€ 4.97		€ 9.81	[1]
Diluted earnings per share (in euros per share)	€ 6.66	€ 4.95		€ 9.76	[1]
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[2]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[3]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[4](j)    Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Consolidated statements of comp

Consolidated statements of comprehensive income - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	[1]	Dec. 31, 2020
Statement of comprehensive income [abstract]
Net income	€ 8,484	€ 6,279		€ 12,330	[2]
Attributable to equity holders of Sanofi	8,371	6,223		12,294	[3]
Attributable to non-controlling interests	113	56		36	[1],[4]
Other comprehensive income:
Actuarial gains/(losses)	654	686		(267)	[1]
Change in fair value of equity instruments included in financial assets and financial liabilities	13	165		320	[1]
Tax effects	(216)	(54)		(39)	[1]
Items not subsequently reclassifiable to profit or loss	451	797		14	[1]
Change in fair value of debt instruments included in financial assets	(77)	(21)		15	[1]
Change in fair value of cash flow hedges	7	(6)		4	[1]
Change in currency translation differences	2,278	2,459		(3,976)	[1]
Tax effects	105	78		(64)	[1]
Items subsequently reclassifiable to profit or loss	2,313	2,510		(4,021)	[1]
Other comprehensive income for the period, net of taxes	2,764	3,307		(4,007)	[1]
Comprehensive income	11,248	9,586		8,323	[1]
Attributable to equity holders of Sanofi	11,130	9,519		8,307	[1]
Attributable to non-controlling interests	€ 118	€ 67		€ 16	[1]
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[2]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[3]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[4](j)    Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Consolidated statements of chan

Consolidated statements of changes in equity - EUR (€) € in Millions		Total		Attributable to equity holders of Sanofi		Share capital		Additional paid-in capital		Treasury shares		Reserves and retained earnings		Stock options and other share- based payments		Other comprehensive income		Attributable to non- controlling interests
Beginning balance at Dec. 31, 2019	[1]	€ 59,230		€ 59,056		€ 2,508		€ 147		€ (9)		€ 51,902		€ 3,863		€ 645		€ 174
Other comprehensive income for the period		(4,007)	[2]	(3,987)	[1]							14	[1]			(4,001)	[1]	(20)	[1]
Net income for the period	[1]	12,330		12,294								12,294						36
Comprehensive income		8,323	[2]	8,307	[1]							12,308	[1]			(4,001)	[1]	16	[1]
Dividend paid out of earnings		(3,937)		(3,937)								(3,937)
Payment of dividends to non-controlling interests		(44)		0														(44)
Share repurchase program	[3]	(822)		(822)						(822)
Share-based payment plans:
Exercise of stock options	[3]	51		51		2		49
Issuance of restricted shares and vesting of existing restricted shares	[3],[4]	0		0		3		(3)		126		(126)
Employee share ownership plan	[3]	174		174		5		169
Value of services obtained from employees		274		274										274
Tax effects of the exercise of stock options		1		1										1
Other changes arising from issuance of restricted shares	[5]	2		2								2
Ending balance at Dec. 31, 2020		63,252	[6]	63,106	[1]	2,518	[1]	362	[1]	(705)	[1]	60,149	[1]	4,138	[1]	(3,356)	[1]	146	[1]
Other comprehensive income for the period		3,307	[2]	3,296								797				2,499		11
Net income for the period		6,279	[2]	6,223								6,223						56
Comprehensive income		9,586	[2]	9,519								7,020				2,499		67
Dividend paid out of earnings		(4,008)		(4,008)								(4,008)
Payment of dividends to non-controlling interests		(49)		0														(49)
Share repurchase program	[3]	(382)		(382)						(382)
Share-based payment plans:
Exercise of stock options	[3]	11		11				11
Issuance of restricted shares and vesting of existing restricted shares	[3],[4]	0		0		4		(4)		148		(148)
Employee share ownership plan	[3]	168		168		5		163
Value of services obtained from employees		244		244										244
Tax effects of the exercise of stock options		23		23										23
Other changes in non-controlling interests	[7]	186		0														186
Ending balance at Dec. 31, 2021		69,031		68,681		2,527		532		(939)		63,013		4,405		(857)		350
Other comprehensive income for the period		2,764		2,759								451				2,308		5
Net income for the period		8,484		8,371								8,371						113
Comprehensive income		11,248		11,130								8,822				2,308		118
Dividend paid out of earnings		(4,168)		(4,168)								(4,168)
Effect of the distribution of an exceptional supplementary dividend of 58% of the shares of EUROAPI to the equity holders of Sanofi	[8]	(793)		(793)								(793)
Payment of dividends to non-controlling interests		(100)		0														(100)
Share repurchase program	[3]	(497)		(497)						(497)
Reduction in share capital	[3]	0		0		(13)		(587)		600
Share-based payment plans:
Exercise of stock options	[3]	35		35		1		34
Issuance of restricted shares and vesting of existing restricted shares	[3],[4]	0		0		3		(3)		130		(130)
Employee share ownership plan	[3]	153		153		4		149
Value of services obtained from employees		245		245										245
Tax effects of the exercise of stock options		8		8										8
Other		(10)		(10)								(10)
Ending balance at Dec. 31, 2022		€ 75,152		€ 74,784		€ 2,522		€ 125		€ (706)		€ 66,734		€ 4,658		€ 1,451		€ 368
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[2]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[3]See Notes D.15.1., D.15.3., D.15.4. and D.15.5.[4]This line includes the use of existing shares to fulfill vested rights under restricted share plans.[5]Issuance of restricted shares to former employees of the European Generics business subsequent to the date of divestment.[6]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[7]This line includes changes in non-controlling interests arising from divestments and acquisitions.[8]This amount includes the valuation of the shares distributed as a dividend in kind, at a price of €14.58 per share, as of May 10, 2022 (see note D.1.).

Consolidated statements of ch_2

Consolidated statements of changes in equity (Parenthetical) - € / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Dividends paid, ordinary shares per share (in EUR per share)	€ 3.33	€ 3.20	€ 3.15

Consolidated statements of cash

Consolidated statements of cash flows - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021		Dec. 31, 2020
Cash flows from (used in) operating activities [abstract]
Net income attributable to equity holders of Sanofi		€ 8,371	€ 6,223		€ 12,294
Net income attributable to non-controlling interests		113	56	[1]	36	[1],[2]
Share of undistributed earnings from investments accounted for using the equity method		(48)	(15)		(339)	[2]
Depreciation, amortization and impairment of property, plant and equipment, right-of-use assets and intangible assets		3,420	3,351		3,671	[2]
Gains and losses on disposals of non-current assets, net of tax	[3]	(711)	(300)		(301)	[2]
Gain on Regeneron investment arising from transaction of May 29, 2020, net of tax	[4]	0	0		(6,880)	[2]
Net change in deferred taxes		(578)	(356)		(221)	[2]
Net change in non-current provisions and other non-current liabilities	[5]	280	(37)		(133)	[2]
Cost of employee benefits (stock options and other share-based payments)		245	244		274	[2]
Impact of the workdown of acquired inventories remeasured at fair value		3	4		53	[2]
Other profit or loss items with no cash effect on cash flows generated by operating activities	[6]	138	(57)		(711)	[2]
Operating cash flow before changes in working capital		11,233	9,113		7,743	[2]
Adjustments to reconcile profit (loss) [abstract]
(Increase)/decrease in inventories		(927)	(357)		(593)	[2]
(Increase)/decrease in accounts receivable		(777)	185		(134)	[2]
Increase/(decrease) in accounts payable		452	451		86	[2]
Net change in other current assets and other current liabilities		545	1,130		316	[2]
Net cash provided by/(used in) operating activities	[7]	10,526	10,522		7,418	[2]
Cash flows from (used in) investing activities [abstract]
Acquisitions of property, plant and equipment and intangible assets		(2,201)	(2,043)		(2,083)	[2]
Acquisitions of consolidated undertakings and investments accounted for using the equity method	[8]	(992)	(5,594)		(5,336)	[2]
Acquisitions of other equity investments		(488)	(311)		(137)	[2]
Proceeds from disposals of property, plant and equipment, intangible assets and other non-current assets, net of tax	[9]	1,488	676		918	[2]
Disposal of consolidated undertakings and investments accounted for using the equity method, net of tax	[10]	134	42		0	[2]
Net proceeds from sale of Regeneron shares on May 29, 2020		0	0		10,370	[2]
Net change in other non-current assets		(16)	(68)		(113)	[2]
Net cash provided by/(used in) investing activities		(2,075)	(7,298)		3,619	[2]
Cash flows from (used in) financing activities [abstract]
Issuance of Sanofi shares		188	186		203	[2]
Dividends paid:
to shareholders of Sanofi		(4,168)	(4,008)		(3,937)	[2]
to non-controlling interests, excluding BMS		(99)	(48)		(44)	[2]
Additional long-term debt contracted		1,549	0		2,019	[2]
Repayments of long-term debt		(2,718)	(2,241)		(3,952)	[2]
Repayments of lease liabilities		(291)	(149)		(234)	[2]
Net change in short-term debt and other financial instruments	[11]	215	(414)		282	[2]
Acquisitions of treasury shares		(497)	(382)		(822)	[2]
Net cash provided by/(used in) financing activities		(5,821)	(7,056)		(6,485)	[2]
Impact of exchange rates on cash and cash equivalents		8	15		(64)	[2]
Net change in cash and cash equivalents		2,638	(3,817)		4,488	[2]
Cash and cash equivalents, beginning of period		10,098	13,915	[2],[12]	9,427	[2]
Cash and cash equivalents, end of period		€ 12,736	€ 10,098		€ 13,915	[2],[12]
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[2](j) Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[3](a) Includes non-current financial assets.[4](b) The gain on the sale of Regeneron shares is presented net of taxes, including deferred taxes of €115 million.[5](c) This line item includes contributions paid to pension funds (see Note D.19.1.).[6](d) This line item mainly comprises unrealized foreign exchange gains and losses arising on the remeasurement of monetary items in non-functional currencies and on instruments used to hedge such items.[7] (e) Including: 2022 2021 2020 • Income tax paid (2,452) (1,280) (2,051) • Interest paid (380) (334) (315) • Interest received 173 3 37 • Dividends received from non-consolidated entities 1 2 — (g ) For 2022, 2021 and 2020, this line item mainly comprises disposals of assets and activities related to portfolio streamlining and disposals of equity and debt instruments. For 2020, it also includes the sale to Baxter of operations relating to Seprafilm ® for a selling price (before taxes) of €311 million. (see Note D.7.1.).

Consolidated statements of ca_2

Consolidated statements of cash flows (Parenthetical) - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Condensed Cash Flow Statements, Captions [Line Items]
Income tax paid		€ (2,452)	€ (1,280)	€ (2,051)
Interest paid		(380)	(334)	(315)
Interest received		173	3	37
Dividends received from non-consolidated entities		1	2	0
Proceeds from disposals of investments	[1]	1,488	676	918	[2]
Disposal of consolidated undertakings and investments accounted for using the equity method, net of tax	[3]	134	€ 42	0	[2]
EUROAPI
Condensed Cash Flow Statements, Captions [Line Items]
Disposal of consolidated undertakings and investments accounted for using the equity method, net of tax		€ 101
Seprafilm
Condensed Cash Flow Statements, Captions [Line Items]
Proceeds from disposals of investments				311
Regeneron
Condensed Cash Flow Statements, Captions [Line Items]
Deferred income tax on disposal of investments				€ 115
[1] (g ) For 2022, 2021 and 2020, this line item mainly comprises disposals of assets and activities related to portfolio streamlining and disposals of equity and debt instruments. For 2020, it also includes the sale to Baxter of operations relating to Seprafilm ® for a selling price (before taxes) of €311 million. (see Note D.7.1.).

Introduction

Introduction	12 Months Ended
	Dec. 31, 2022
General Information About Financial Statements [Abstract]
Introduction	Introduction Sanofi, together with its subsidiaries (collectively “Sanofi”, “the Group” or “the Company”), is a global healthcare leader engaged in the research, development and marketing of therapeutic solutions focused on patient needs. Sanofi is listed in Paris (Euronext: SAN) and New York (Nasdaq: SNY). The consolidated financial statements for the year ended December 31, 2022, and the notes thereto, were signed off by the Sanofi Board of Directors on February 23, 2023.

Basis of preparation

Basis of preparation	12 Months Ended
	Dec. 31, 2022
Corporate Information And Statement Of IFRS Compliance [Abstract]
Basis of preparation	Basis of preparation A.1. International financial reporting standards (IFRS) The consolidated financial statements cover the twelve-month periods ended December 31, 2022, 2021 and 2020. In accordance with Regulation No. 1606/2002 of the European Parliament and Council of July 19, 2002 on the application of international accounting standards, Sanofi has presented its consolidated financial statements in accordance with IFRS since January 1, 2005. The term “IFRS” refers collectively to international accounting and financial reporting standards (IASs and IFRSs) and to interpretations of the interpretations committees (SIC and IFRIC) with mandatory application as of December 31, 2022. The consolidated financial statements of Sanofi as of December 31, 2022 have been prepared in compliance with IFRS as issued by the International Accounting Standards Board (IASB) and with IFRS as endorsed by the European Union as of December 31, 2022. IFRS as endorsed by the European Union as of December 31, 2022 are available under the heading “IFRS Financial Statements” via the following web link: https://www.efrag.org/Endorsement. The consolidated financial statements have been prepared in accordance with the IFRS general principles of fair presentation, going concern, accrual basis of accounting, consistency of presentation, materiality, and aggregation. A.2. New standards, amendments and interpretations A.2.1. New standards applicable from January 1, 2022 The following amendments are applicable from January 1, 2022, and have had no material impact: “Reference to the Conceptual Framework” (amendment to IFRS 3); “Proceeds before Intended Use” (amendment to IAS 16); “Onerous Contracts — Cost of Fulfilling a Contract” (amendment to IAS 37); and “Annual Improvements to IFRS standards 2018-2020”. As a reminder, Sanofi adopted in its consolidated financial statements for the year ended December 31, 2021 the IFRS IC final agenda decision (published in the March 2021 IFRS IC update) clarifying how to account for costs of configuring or customising a supplier’s application software in a Software as a Service (SaaS) arrangement, which requires such costs to be recognized as an expense. A.2.2. New pronouncements issued by the IASB and applicable from 2023 or later This note describes standards, amendments and interpretations issued by the IASB that will have mandatory application in 2023 or subsequent years, and Sanofi’s position regarding future application. On February 12, 2021, the IASB issued “Disclosure of Accounting Policies”, an amendment to IAS 1, and “Definition of Accounting Estimates”, an amendment to IAS 8. On May 7, 2021, the IASB issued an amendment to IAS 12, relating to deferred tax assets and liabilities arising from a single transaction. Sanofi does not expect a material impact from those amendments, which are applicable at the earliest from January 1, 2023, and will not early adopt them. On September 22, 2022, the IASB issued an amendment to IFRS 16 (Leases), relating to lease liabilities in a sale-and-leaseback arrangement, which is applicable at the earliest from January 1, 2024 (subject to endorsement by the European Union); it will not have a material impact on the Sanofi financial statements, and Sanofi will not early adopt it. On January 23, 2020, the IASB issued “Classification of Liabilities as Current or Non-current”, an amendment to IAS 1, and then on October 31, 2022 issued “Non-current Liabilities with Covenants”, a further amendment to IAS 1. The amendments are applicable at the earliest from January 1, 2024 (subject to endorsement by the European Union) ; they will not have a material impact on the Sanofi financial statements, and Sanofi will not early adopt them. IFRS 17 (Insurance Contracts), issued on May 18, 2017 and applicable on or after January 1, 2023, will not apply to the Sanofi consolidated financial statements because the insurance activities carried on by Sanofi's captive insurance companies are internal within the Sanofi group (the sole policyholders being subsidiaries of Sanofi), and hence are eliminated on consolidation. A.3. Use of estimates and judgments The preparation of financial statements requires management to make reasonable estimates and assumptions based on information available at the date of the finalization of the financial statements. Those estimates and assumptions may affect the reported amounts of assets, liabilities, revenues and expenses in the financial statements, and disclosures of contingent assets and contingent liabilities as of the date of the review of the financial statements. Examples of estimates and assumptions include: • amounts deducted from sales for projected sales returns, chargeback incentives, rebates and price reductions (see Notes B.13. and D.23.); • impairment of property, plant and equipment and intangible assets (see Notes B.6. and D.5.); • the valuation of goodwill and the valuation and estimated useful life of acquired intangible assets (see Notes B.3.2., B.4., D.4. and D.5.); • the measurement of contingent consideration receivable in connection with asset divestments (see Notes B.8.5. and D.12.) and of contingent consideration payable (see Notes B.3. and D.18.); • the measurement of financial assets at amortized cost (see Note B.8.5.); • the amount of post-employment benefit obligations (see Notes B.23. and D.19.1.); • the amount of liabilities or provisions for restructuring, litigation, tax risks relating to corporate income taxes, and environmental risks (see Notes B.12., B.19., B.20., D.19. and D.22.); and • the amount of deferred tax assets resulting from tax losses available for carry-forward and deductible temporary differences (see Notes B.22. and D.14.). Actual results could differ from these estimates. A.4. Hyperinflation In 2022, Sanofi continued to account for subsidiaries based in Venezuela using the full consolidation method, on the basis that the criteria for control as specified in IFRS 10 (Consolidated Financial Statements) are still met. In 2018, following changes to the Venezuelan foreign exchange system, the “DICOM” rate was replaced by the “PETRO” rate (with a floating US dollar/bolivar parity) and the strong bolivar (“VEF”) was replaced by the sovereign bolivar (“VES”), reflecting a 1-for-100,000 devaluation. Finally, in October 2021 a new currency called the “Digital Bolivar” (VED) was introduced at a rate of 1 VED to 1,000,000 sovereign bolivars. Consequently, the contribution of the Venezuelan subsidiaries to the consolidated financial statements is immaterial. In Argentina, the cumulative rate of inflation over the last three years is in excess of 100%, based on a combination of indices used to measure inflation in that country. Consequently, Sanofi has since July 1, 2018 treated Argentina as a hyperinflationary economy and has applied IAS 29. The impact of the resulting restatements is immaterial at Sanofi group level. Since the beginning of 2022, inflation in Turkey has increased significantly and the cumulative inflation rate over the past three years has been above 100% since the end of February 2022. Qualitative indicators following the deterioration of the economic situation and exchange controls also support the consensus conclusion that Turkey is a hyperinflationary country from 2022. Consequently, Sanofi has since January 1, 2022 treated Turkey as a hyperinflationary economy and has applied IAS 29. The impact of the resulting restatements is immaterial at Sanofi group level. A.5. Agreements relating to the recombinant COVID-19 vaccine candidate developed by Sanofi in collaboration with GSK On February 18, 2020, Sanofi and the US Department of Health and Human Services extended their research and development partnership to leverage Sanofi’s previous development work on a SARS vaccine to attempt to unlock a fast path forward for developing a COVID-19 vaccine. Under the terms of the collaboration, the Biomedical Advanced Research and Development Authority (BARDA), part of the Office of the Assistant Secretary for Preparedness and Response within the US Department of Health and Human Services, is helping to fund the research and development undertaken by Sanofi. On April 14, 2020, Sanofi and GlaxoSmithKline (GSK) entered into a collaboration agreement to develop a recombinant COVID-19 vaccine candidate, with Sanofi contributing its S‑protein COVID-19 antigen (based on recombinant DNA technology) and GSK contributing its pandemic adjuvant technology. Sanofi is leading clinical development and the registration process for the vaccine. On July 31, 2020, the recombinant COVID-19 vaccine candidate developed by Sanofi in collaboration with GSK was selected by the US government’s Operation Warp Speed (OWS) program. Under the OWS, the US government is providing funds to support further development of the vaccine, including clinical trials and scaling-up of manufacturing capacity. Initially, the agreement also provided for the supply of 100 million doses of the vaccine, with payment due at the time vaccine doses are provided. Sanofi has recognized the funding received from the US government as a deduction from the development expenses incurred, in accordance with IAS 20 (Accounting for Government Grants and Disclosure of Government Assistance). The amount of government aid received from the US federal government and BARDA and recognized as a deduction from development expenses and other operating expenses was €265 million in 2022, compared with €147 million in 2021 and an immaterial amount in 2020. In September 2020, Sanofi and GSK signed pre-order contracts with the Canadian and UK governments and with the European Union for doses of the vaccine candidate. During 2021, Sanofi and GSK contractualized with the Canadian and UK governments and with the European Union on the number of doses ordered. On December 15, 2021, Sanofi and GSK announced positive preliminary data on their COVID-19 booster vaccine candidate and indicated that their Phase III trial was to continue, based on recommendations from an independent monitoring board. On November 10, 2022, in line with the positive opinion issued by the Committee for Medicinal Products for Human Use (CHMP) of the European Medicines Agency, the European Commission approved VidPrevtyn ® Beta vaccine as booster for the prevention of COVID-19 in adults aged 18 years and older. Designed to provide broad protection against multiple variants, this protein-based COVID-19 booster vaccine is based on the Beta variant antigen and includes GSK’s pandemic adjuvant. VidPrevtyn ® Beta is indicated as a booster for active immunization against SARS-CoV-2 in adults who have previously received an mRNA or adenoviral COVID-19 vaccine. On December 21, 2022, following the European Commission approval, the Medicines and Healthcare Products Regulatory Agency (MHRA) approved VidPrevtyn ® Beta vaccine for the prevention of COVID-19 in adults aged 18 and over within the UK. As of December 31, 2022, there had been no material change in the commitments entered into by the United States in 2020, or in the pre-order arrangements with Canada, the United Kingdom and the European Union. In accordance with IFRS 15 (see Note B.13.1.), Sanofi recognizes revenue when control over the product is transferred to the customer (for vaccines, transfer of control is determined by reference to the terms of release and acceptance of batches of vaccine). Payments received subsequent to signature of vaccine pre-order contracts relating to doses not yet delivered are customer contract liabilities (i.e. an obligation for the entity to supply goods to a customer, for which consideration has been received from the customer). They are presented within “Customer contract liabilities” in the balance sheet (see Note D.19.5.), and within “Net change in other current assets and other current liabilities” in the statement of cash flows. As of December 31, 2022, customer contract liabilities amounted to €264 million, compared with €319 million as of December 31, 2021 (see Note D.19.5., “ Current provisions and other current liabilities” ). The portion of the December 31, 2021 balance recognized in profit or loss during 2022 was €85 million (no amounts were recognized in profit or loss during 2021). A.6. Effects of climate change Risks associated with climate change as assessed to date, and the commitments made by Sanofi on carbon neutrality and cutting greenhouse gas emissions, do not have a material impact on the financial statements. Risks associated with trends in carbon costs, raw material shortages, supply chain disruption, etc. have been taken into account in the measurement of assets and liabilities. A.7. War in Ukraine The conflict triggered by the Russian invasion of Ukraine on February 24, 2022 led to the imposition of sanctions by the European Union and other countries. While complying with those sanctions inherent to its operations, Sanofi continues to carry on commercial and industrial activities in Russia under its direct control so as to meet patient needs. In 2022, Sanofi generated net sales of €674 million in Russia (compared with €575 million in 2021 and €641 million in 2020), representing 1.6% of consolidated net sales.

Summary of significant accounti

Summary of significant accounting policies	12 Months Ended
	Dec. 31, 2022
Corporate Information And Statement Of IFRS Compliance [Abstract]
Summary of significant accounting policies	Summary of significant accounting policiesBasis of consolidation In accordance with IFRS 10 (Consolidated Financial Statements), the consolidated financial statements of Sanofi include the financial statements of entities that Sanofi controls directly or indirectly, regardless of the level of the equity interest in those entities. An entity is controlled when Sanofi has power over the entity, exposure or rights to variable returns from its involvement with the entity, and the ability to affect those returns through its power over the entity. In determining whether control exists, potential voting rights must be taken into account if those rights are substantive, in other words they can be exercised on a timely basis when decisions about the relevant activities of the entity are to be taken. Entities consolidated by Sanofi are referred to as “subsidiaries”. Entities that Sanofi controls by means other than voting rights are referred to as “consolidated structured entities”. In accordance with IFRS 11 (Joint Arrangements), Sanofi classifies its joint arrangements (i.e. arrangements in which Sanofi exercises joint control with one or more other parties) either as a joint operation (in which case, Sanofi recognizes the assets and liabilities of the operation in proportion to its rights and obligations relating to those assets and liabilities) or as a joint venture. Sanofi exercises joint control over a joint arrangement when decisions relating to the relevant activities of the arrangement require the unanimous consent of Sanofi and the other parties with whom control is shared. Sanofi exercises significant influence over an entity when it has the power to participate in the financial and operating policy decisions of that entity, but does not have the power to exercise control or joint control over those policies. In accordance with IAS 28 (Investments in Associates and Joint Ventures), the equity method is used to account for joint ventures (i.e. entities over which Sanofi exercises joint control) and for associates (i.e. entities over which Sanofi exercises significant influence). Under the equity method, the investment is initially recognized at cost, and subsequently adjusted to reflect changes in the net assets of the associate or joint venture. IAS 28 does not specify the treatment to be adopted on first-time application of the equity method to an investee following a step acquisition. Consequently, by reference to paragraph 10 of IAS 28, Sanofi has opted to apply the cost method, whereby the carrying amount of the investment represents the sum of the historical cost amounts for each step in the acquisition. As of the date on which the equity method is first applied, goodwill (which is included in the carrying amount of the investment) is determined for each acquisition step. The same applies to subsequent increases in the percentage interest in the equity-accounted investment. When the criteria of IFRS 5 are met, Sanofi recognizes the equity interest within the balance sheet line item Assets held for sale or exchange . The equity method is not applied to equity interests that are classified as held-for-sale assets. Transactions between consolidated companies are eliminated, as are intragroup profits. A list of the principal companies included in the consolidation in 2022 is presented in Note F. B.2.1. Accounting for foreign currency transactions in the financial statements of consolidated entities Non-current assets (other than receivables) and inventories acquired in foreign currencies are translated into the functional currency using the exchange rate prevailing at the acquisition date. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the end of the reporting period. The gains and losses resulting from foreign currency translation are recorded in the income statement. However, foreign exchange gains and losses arising from the translation of advances between consolidated subsidiaries for which settlement is neither planned nor likely to occur in the foreseeable future are recognized in equity, in the line item Change in currency translation differences. B.2.2. Foreign currency translation of the financial statements of foreign entities Sanofi presents its consolidated financial statements in euros (€). In accordance with IAS 21 (The Effects of Changes in Foreign Exchange Rates), each subsidiary accounts for its transactions in the currency that is most representative of its economic environment (the functional currency). All assets and liabilities are translated into euros using the exchange rate of the subsidiary’s functional currency prevailing at the end of the reporting period. Income statements are translated using a weighted average exchange rate for the period, except in the case of foreign subsidiaries in a hyperinflationary economy. The resulting currency translation difference is recognized as a separate component of equity in the consolidated statement of comprehensive income, and is recognized in the income statement only when the subsidiary is sold or is wholly or partially liquidated. B.3.1. Accounting for business combinations, transactions with non-controlling interests and loss of control Business combinations are accounted for in accordance with IFRS 3 (Business Combinations) and IFRS 10 (Consolidated Financial Statements). Business combinations are accounted for using the acquisition method. Under this method, the acquiree’s identifiable assets and liabilities that satisfy the recognition criteria of IFRS 3 (Business Combinations) are measured initially at their fair values at the date of acquisition, except for (i) non-current assets classified as held for sale (which are measured at fair value less costs to sell) and (ii) assets and liabilities that fall within the scope of IAS 12 (Income Taxes) and IAS 19 (Employee Benefits). Restructuring liabilities are recognized as a liability of the acquiree only if the acquiree has an obligation as of the acquisition date to carry out the restructuring. The principal accounting rules applicable to business combinations and transactions with non-controlling interests include: • acquisition-related costs are recognized as an expense, as a component of Operating income ; • contingent consideration is recognized in equity if the contingent payment is settled by delivery of a fixed number of the acquirer’s equity instruments; otherwise, it is recognized in Liabilities related to business combinations . Contingent consideration is recognized at fair value at the acquisition date irrespective of the probability of payment. If the contingent consideration was originally recognized as a financial liability, subsequent adjustments to the liability are recognized in profit or loss in the line item Fair value remeasurement of contingent consideration , unless the adjustment is made within the twelve months following the acquisition date and relates to facts and circumstances existing as of that date; • goodwill may be calculated on the basis of either (i) the entire fair value of the acquiree, or (ii) a share of the fair value of the acquiree proportionate to the interest acquired. This option is elected for each acquisition individually. Purchase price allocations are performed under the responsibility of management, with assistance from an independent valuer in the case of major acquisitions. IFRS 3 does not specify an accounting treatment for contingent consideration arising from a business combination made by an entity prior to the acquisition of control in that entity and carried as a liability in the acquired entity’s balance sheet. The accounting treatment applied by Sanofi to such a liability is to measure it at fair value as of the acquisition date and to report it in the line item Liabilities related to business combinations and to non-controlling interests , with subsequent remeasurements recognized in profit or loss. This treatment is consistent with the accounting applied to contingent consideration in the books of the acquirer. Finally, management may where it deems fit elect to apply the optional test to identify concentration of fair value permitted under IFRS 3 in order to determine whether a transaction is a business combination within the meaning of IFRS 3, or merely the acquisition of an asset or of a group of similar assets. B.3.2. Goodwill The excess of the cost of an acquisition over Sanofi’s interest in the fair value of the identifiable assets and liabilities of the acquiree is recognized as goodwill at the date of the business combination. Goodwill arising on the acquisition of subsidiaries is shown in a separate balance sheet line item, whereas goodwill arising on the acquisition of investments accounted for using the equity method is recorded in Investments accounted for using the equity method. Goodwill arising on foreign operations is expressed in the functional currency of the country concerned and translated into euros using the exchange rate prevailing at the end of the reporting period. In accordance with IAS 36 (Impairment of Assets), goodwill is carried at cost less accumulated impairment (see Note B.6.). Goodwill is tested for impairment annually and whenever events or circumstances indicate that impairment might exist. Such events or circumstances include significant changes more likely than not to have an other-than-temporary impact on the substance of the original investment. Other intangible assets are initially measured at acquisition cost or production cost, including any directly attributable costs of preparing the asset for its intended use, or (in the case of assets acquired in a business combination) at fair value as of the date of the business combination. Intangible assets are amortized on a straight line basis over their useful lives. The useful lives of other intangible assets are reviewed at the end of each reporting period. The effect of any adjustment to useful lives is recognized prospectively as a change in accounting estimate. Amortization of other intangible assets is recognized in the income statement within Amortization of intangible assets except for amortization charged against (i) acquired or internally-developed software and (ii) other rights of an industrial or operational nature, which is recognized in the relevant classification of expense by function. Sanofi does not own any intangible assets with an indefinite useful life, other than goodwill. Intangible assets (other than goodwill) are carried at cost less accumulated amortization and accumulated impairment, if any, in accordance with IAS 36 (see Note B.6.). B.4.1. Research and development not acquired in a business combination Internally generated research and development Under IAS 38, research expenses are recognized in profit or loss when incurred. Internally generated development expenses are recognized as an intangible asset if, and only if, all the following six criteria can be demonstrated: (a) the technical feasibility of completing the development project; (b) Sanofi’s intention to complete the project; (c) Sanofi’s ability to use the project; (d) the probability that the project will generate future economic benefits; (e) the availability of adequate technical, financial and other resources to complete the project; and (f) the ability to measure the development expenditure reliably. Due to the risks and uncertainties relating to regulatory approval and to the research and development process, the six criteria for capitalization are usually considered not to have been met until the product has obtained marketing approval from the regulatory authorities. Consequently, internally generated development expenses arising before marketing approval has been obtained, mainly the cost of clinical trials, are generally expensed as incurred within Research and development expenses . Some industrial development expenses (such as those incurred in developing a second-generation synthesis process) are incurred after marketing approval has been obtained, in order to improve the industrial process for an active ingredient. To the extent that the six IAS 38 criteria are considered as having been met, such expenses are recognized as an asset in the balance sheet within Other intangible assets as incurred. Similarly, some clinical trials, for example those undertaken to obtain a geographical extension for a molecule that has already obtained marketing approval in a major market, may in certain circumstances meet the six capitalization criteria under IAS 38, in which case the related expenses are recognized as an asset in the balance sheet within Other intangible assets . Separately acquired research and development Payments for separately acquired research and development are capitalized within Other intangible assets provided that they meet the definition of an intangible asset: a resource that is (i) controlled by Sanofi, (ii) expected to provide future economic benefits for Sanofi, and (iii) identifiable (i.e. it is either separable or arises from contractual or legal rights). Under paragraph 25 of IAS 38, the first condition for capitalization (the probability that the expected future economic benefits from the asset will flow to the entity) is considered to be satisfied for separately acquired research and development. Consequently, upfront and milestone payments to third parties related to pharmaceutical products for which marketing approval has not yet been obtained are recognized as intangible assets, and amortized on a straight line basis over their useful lives beginning when marketing approval is obtained. Payments under research and development arrangements relating to access to technology or to databases, and payments made to purchase generics dossiers, are also capitalized, and amortized over the useful life of the intangible asset. Subcontracting arrangements, payments for research and development services, and continuous payments under research and development collaborations which are unrelated to the outcome of that collaboration, are expensed over the service term. B.4.2. Other intangible assets not acquired in a business combination Licenses other than those related to pharmaceutical products and research projects, in particular software licenses, are capitalized at acquisition cost, including any directly attributable cost of preparing the software for its intended use. Software licenses are amortized on a straight line basis over their useful lives for Sanofi ( three Internally generated costs incurred to develop or upgrade software are capitalized if the IAS 38 recognition criteria are satisfied, and amortized on a straight line basis over the useful life of the software from the date on which the software is ready for use. B.4.3. Other intangible assets acquired in a business combination Other intangible assets acquired in a business combination (in-process research and development, technology platforms, and currently marketed products) that are reliably measurable are identified separately from goodwill, measured at fair value, and capitalized within Other intangible assets in accordance with IFRS 3 (Business Combinations) and IAS 38 (Intangible Assets). The related deferred tax liability is also recognized if a deductible or taxable temporary difference exists. In-process research and development acquired in a business combination is amortized on a straight line basis over its useful life from the date of receipt of marketing approval. Rights to technology platforms and to products currently marketed by Sanofi are amortized on a straight line basis over their useful lives, determined (in particular for marketed products) on the basis of cash flow forecasts which take into account the patent protection period of the marketed product. B.5.1. Property, plant and equipment owned Property, plant and equipment is initially measured and recognized at acquisition cost, including any directly attributable cost of preparing the asset for its intended use, or (in the case of assets acquired in a business combination) at fair value as of the date of the business combination. The component-based approach to accounting for property, plant and equipment is applied. Under this approach, each component of an item of property, plant and equipment with a cost which is significant in relation to the total cost of the item and which has a different useful life from the other components must be depreciated separately. After initial measurement, property, plant and equipment is carried at cost less accumulated depreciation and impairment, except for land which is carried at cost less impairment. Subsequent costs are not recognized as assets unless (i) it is probable that future economic benefits associated with those costs will flow to Sanofi and (ii) the costs can be measured reliably. Borrowing costs attributable to the financing of items of property, plant and equipment, and incurred during the construction period, are capitalized as part of the acquisition cost of the item. Government grants relating to property, plant and equipment are deducted from the acquisition cost of the asset to which they relate. The depreciable amount of items of property, plant and equipment, net of any residual value, is depreciated on a straight line basis over the useful life of the asset. The useful life of an asset is usually equivalent to its economic life. The customary useful lives of property, plant and equipment are as follows: Buildings 15 to 40 years Fixtures 10 to 20 years Machinery and equipment 5 to 15 years Other 3 to 15 years Useful lives and residual values of property, plant and equipment are reviewed annually. The effect of any adjustment to useful lives or residual values is recognized prospectively as a change in accounting estimate. Depreciation of property, plant and equipment is recognized as an expense in the income statement, in the relevant classification of expense by function. B.5.2. Property, plant and equipment leased Effective from January 1, 2019 leases contracted by Sanofi have been accounted for in accordance with IFRS 16 (Leases). Sanofi recognizes a right-of-use asset and a lease liability for all of its lease contracts, except for (i) leases relating to low-value assets and (ii) short-term leases (12 months or less). Payments made in respect of leases not recognized on the balance sheet are recognized as an operating expense on a straight line basis over the lease term. On commencement of a lease, the liability for future lease payments is discounted at the incremental borrowing rate, which is a risk-free rate adjusted to reflect the specific risk profile of each Sanofi entity. Because lease payments are spread over the lease term, Sanofi applies a discount rate based on the duration of those payments. The payments used to determine the liability for future lease payments exclude non-lease components, but include fixed payments that Sanofi expects to make to the lessor over the estimated lease term. After commencement of the lease, the liability for future lease payments is reduced by the amount of the lease payments made, and increased to reflect interest on the liability. In the event of a reassessment or modification of future lease payments, the lease liability is remeasured. The right-of-use asset – which is initially measured at cost including direct costs of the lessee, prepayments made at or prior to the commencement date, less lease incentives received and restoration costs – is depreciated on a straight line basis over the lease term, and tested for impairment as required. Sanofi recognizes deferred taxes in respect of right-of-use assets and lease liabilities. Leasehold improvements are depreciated over their economic life, which is capped at the lease term as determined under IFRS 16. B.6.1. Impairment of property, plant and equipment and intangible assets In accordance with IAS 36 (Impairment of Assets), assets that generate separate cash flows and assets included in cash-generating units (CGUs) are assessed for impairment when events or changes in circumstances indicate that the asset or CGU may be impaired. A CGU is the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. Under IAS 36, each CGU or group of CGUs to which goodwill is allocated must (i) represent the lowest level within the entity at which the goodwill is monitored for internal management purposes, and (ii) not be larger than an operating segment determined in accordance with IFRS 8 (Operating Segments), before application of the IFRS 8 aggregation criteria (see Note B.26.). Quantitative and qualitative indications of impairment (primarily relating to the status of the research and development portfolio, pharmacovigilance, patent litigation, and the launch of competing products) are reviewed at the end of each reporting period. If there is any internal or external indication of impairment, Sanofi estimates the recoverable amount of the asset or CGU. Other intangible assets not yet available for use (such as capitalized in-process research and development), and CGUs or groups of CGUs that include goodwill, are tested for impairment annually whether or not there is any indication of impairment, and more frequently if any event or circumstance indicates that they might be impaired. Such assets are not amortized. When there is an internal or external indication of impairment, Sanofi estimates the recoverable amount of the asset and recognizes an impairment loss if the carrying amount of the asset exceeds its recoverable amount. The recoverable amount of the asset is the higher of its fair value less costs to sell or its value in use. To determine value in use, Sanofi uses estimates of future cash flows generated by the asset or CGU, prepared using the same methods as those used in the initial measurement of the asset or CGU on the basis of medium-term strategic plans. In the case of goodwill, estimates of future cash flows are based on a six-year strategic plan and a terminal value. In the case of other intrangible assets, the period used is based on the economic life of the asset. Estimated cash flows are discounted at long-term market interest rates that reflect the best estimate by Sanofi of the time value of money, the risks specific to the asset or CGU, and economic conditions in the geographical regions in which the business activity associated with the asset or CGU is located. Certain assets and liabilities that are not directly attributable to a specific CGU are allocated between CGUs on a basis that is reasonable, and consistent with the allocation of the corresponding goodwill. Impairment losses arising on property, plant and equipment, on software and on certain rights are recognized in the relevant classification of expense by function. Impairment losses arising on other intangible assets are recognized within Impairment of intangible assets in the income statement. B.6.2. Impairment of investments accounted for using the equity method In accordance with IAS 28 (Investments in Associates and Joint Ventures), Sanofi determines whether investments accounted for using the equity method may be impaired based on indicators such as default in contractual payments, significant financial difficulties, probability of bankruptcy, or a prolonged or significant decline in quoted market price. If an investment is impaired, the amount of the impairment loss is determined by applying IAS 36 (see Note B.6.1.) and recognized in Share of profit/(loss) from investments accounted for using the equity method . B.6.3. Reversals of impairment losses charged against property, plant and equipment, intangible assets, and investments accounted for using the equity method At the end of each reporting period, Sanofi assesses whether events or changes in circumstances indicate that an impairment loss recognized in a prior period in respect of an asset (other than goodwill) or an investment accounted for using the equity method can be reversed. If this is the case, and the recoverable amount as determined based on the revised estimates exceeds the carrying amount of the asset, Sanofi reverses the impairment loss only to the extent of the carrying amount that would have been determined had no impairment loss been recognized for the asset. Reversals of impairment losses in respect of other intangible assets are recognized within the income statement line item Impairment of intangible assets , while reversals of impairment losses in respect of investments accounted for using the equity method are recognized within the income statement line item Share of profit/(loss) from investments accounted for using the equity method . Impairment losses taken against goodwill are never reversed, unless the goodwill is part of the carrying amount of an investment accounted for using the equity method. In accordance with IFRS 5 (Non-Current Assets Held for Sale and Discontinued Operations), non-current assets and groups of assets are classified as held for sale in the balance sheet if their carrying amount will be recovered principally through a sale transaction rather than through continuing use. Within the meaning of IFRS 5, the term “sale” also includes exchanges for other assets. Non-current assets or asset groups held for sale must be available for immediate sale in their present condition, subject only to terms that are usual and customary for sales of such assets, and a sale must be highly probable. Criteria used to determine whether a sale is highly probable include: • the appropriate level of management must be committed to a plan to sell; • an active program to locate a buyer and complete the plan must have been initiated; • the asset must be actively marketed for sale at a price that is reasonable in relation to its current fair value; • completion of the sale should be foreseeable within the twelve months following the date of reclassification to Assets held for sale or exchange ; and • actions required to complete the plan should indicate that it is unlikely that significant changes to the plan will be made or that the plan will be withdrawn. Before initial reclassification of the non-current asset (or asset group) to Assets held for sale or exchange , the carrying amounts of the asset (or of all the assets and liabilities in the asset group) must be measured in accordance with the applicable standards. Subsequent to reclassification to Assets held for sale or exchange , the non-current asset (or asset group) is measured at the lower of carrying amount or fair value less costs to sell, with any write-down recognized by means of an impairment loss. Once a non-current asset has been reclassified as held for sale or exchange, it is no longer depreciated or amortized. In a disposal of an equity interest leading to loss of control, all the assets and liabilities of the entity involved are classified as held-for-sale assets or liabilities within the balance sheet line items Assets held for sale or exchange or Liabilities related to assets held for sale or exchange , provided that the disposal satisfies the IFRS 5 classification criteria. The profit or loss generated by a held-for-sale asset group is reported in a separate line item in the income statement for the current period and for the comparative periods presented, provided that the asset group: • represents a separate major line of business or geographical area of operations; or • is part of a single coordinated plan to dispose of a separate major line of business or geographical area of operations; or • is a subsidiary acquired exclusively with a view to resale. In accordance with IFRS 10, transactions between companies that are held for sale or treated as discontinued operations and other consolidated companies are eliminated. Events or circumstances beyond Sanofi’s control may extend the period to complete the sale or exchange beyond one year without precluding classification of the asset (or disposal group) in Assets held for sale or exchange provided that there is sufficient evidence that Sanofi remains committed to the planned sale or exchange. Finally, in the event of changes to a plan of sale that requires an asset no longer to be classified as held for sale, IFRS 5 specifies the following treatment: • the assets and liabilities previously classified as held for sale are reclassified to the appropriate balance sheet line items, with no restatement of comparative periods; • each asset is measured at the lower of (a) its carrying amount before the asset was reclassified as held for sale, adjusted for any depreciation, amortization or revaluation that would have been recognized if the asset had not been reclassified as held for sale, or (b) its recoverable amount at the date of reclassification; • the backlog of depreciation, amortization and impairment not recognized while non-current assets were classified as held for sale must be reported in the same income statement line item that was used to report impairment losses arising on initial reclassification of assets as held for sale and gains or losses arising on the sale of such assets. In the consolidated income statement, those impacts are reported within the line item Other gains and losses, and litigation ; • the net income of a business previously classified as discontinued or as held for sale or exchange and reported on a separate line in the income statement must be reclassified and included in net income from continuing operations, for all periods presented; • in addition, segment information relating to the income statement and the statement of cash flows (acquisitions of non-current assets) must be disclosed in the notes to the financial statements in accordance with IFRS 8 (Operating Segments), and must also be restated for all prior periods presented. B.8.1. Non-derivative financial assets In accordance with IFRS 9 (Financial Instruments) and IAS 32 (Financial Instruments: Presentation), Sanofi has adopted the classification of non-derivative financial assets described below. The classification used depends on (i) the characteristics of the contractual cash flows (i.e. whether they represent interest or principal) and (ii) the business model for managing the asset applied at the time of initial recognition. Financial assets at fair value through other comprehensive income These mainly comprise: • quoted and unquoted equity investments that Sanofi does not hold for trading purposes and that management has designated at “fair value through other comprehensive income” on initial recognition. Gains and losses arising from changes in fair value are recognized in equity within the statement of comprehensive income in the period in which they occur. When such instruments are derecognized, the previously-recognized changes in fair value remain within Other comprehensive income , as does the gain or loss on divestment. Dividends received are recognized in profit or loss for the period, within the line item Financial income ; and • debt instruments whose contractual cash flows represent payments of interest or repayments of principal, and which are managed with a view to collecting cash flows and selling the asset. Gains and losses arising from changes in fair value are recognized in equity within the statement of comprehensive income in the period in which they occur. When such assets are derecognized, the cumulative gains and losses previously recognized in equity are reclassified to profit or loss for the period within the line items Financial income or Financial expenses . Financial assets at fair value through profit or loss These mainly comprise: • contingent consideration already carried in the books of an acquired entity or granted in connection with a business combination; • instruments whose contractual cash flows represent payments of interest and repayments of principal, which are managed with a view to selling the asset; • instruments that management has designated at “fair value through profit or loss” on initial recognition; and • quoted and unquoted equity investments: equity instruments that are not held for trading and which management did not designate at “fair value through other comprehensive income” on initial recognition, and instruments that do not meet the IFRS definition of “equity instruments”. Gains and losses arising from changes in fair value are recognized in profit or loss within the line items Financial income or Financial expenses . Dividends received are recognized in profit or loss f

Principal alliances

Principal alliances	12 Months Ended
	Dec. 31, 2022
Related Party [Abstract]
Principal alliances	Principal alliances C.1. Alliance arrangements with Regeneron Pharmaceuticals, Inc. (Regeneron) Collaboration agreements on human therapeutic antibodies In November 2007, Sanofi and Regeneron signed two agreements (amended in November 2009) relating to human therapeutic antibodies: (i) the Discovery and Preclinical Development Agreement, and (ii) the License and Collaboration Agreement, relating to clinical development and commercialization. Under the License and Collaboration Agreement, Sanofi had an option to develop and commercialize antibodies discovered by Regeneron under the Discovery and Preclinical Development Agreement. Discovery and development Because Sanofi decided not to exercise its option to extend the Discovery and Preclinical Development Agreement, that agreement expired on December 31, 2017. As a result of Sanofi's exercise of an option with respect to an antibody under the Discovery and Preclinical Development Agreement, such antibody became a “Licensed Product” under the License and Collaboration Agreement, pursuant to which Sanofi and Regeneron co-develop the antibody with Sanofi initially being wholly responsible for funding the development program. On receipt of the first positive Phase III trial results for any antibody being developed under the License and Collaboration Agreement, the subsequent development costs for that antibody are split 80% Sanofi, 20% Regeneron. Amounts received from Regeneron under the License and Collaboration Agreement are recognized by Sanofi as a reduction in the line item Research and development expenses . Co-development with Regeneron of the antibodies Dupixent ® , Kevzara ® and REGN3500 (SAR440340 - itepekimab) is ongoing under the License and Collaboration Agreement as of December 31, 2022. Once a product begins to be commercialized, and provided that the share of quarterly results under the agreement represents a profit, Sanofi is entitled to an additional portion of Regeneron’s profit-share (capped at 20% of Regeneron’s share of quarterly profits since April 1, 2022, and at 10% until March 31, 2022) until Regeneron has paid 50% of the cumulative development costs incurred by the parties in the collaboration (see Note D.21.1.). On the later of (i) 24 months before the scheduled launch date or (ii) the first positive Phase III trial results, Sanofi and Regeneron share the commercial expenses of the antibodies co-developed under the License and Collaboration Agreement. Commercialization Sanofi is the lead party with respect to the commercialization of all co-developed antibodies, and Regeneron has certain option rights to co-promote the antibodies. Regeneron has exercised its co-promotion rights in the United States and in certain other countries. Sanofi recognizes all sales of the antibodies. Profits and losses arising from commercial operations in the United States are split 50/50. Outside the United States, Sanofi is entitled to between 55% and 65% of profits depending on sales of the antibodies, and bears 55% of any losses. The share of profits and losses due to or from Regeneron under the agreement is recognized within the line items Other operating income or Other operating expenses , which are components of Operating income . In addition, Regeneron is entitled to receive payments contingent on the attainment of specified levels of aggregate sales on all antibodies outside the United States, on a rolling twelve-month basis. A liability for those payments is recognized on the balance sheet when it is probable that the specified level of aggregate sales will be met. The opposite entry for that liability is capitalized within Other intangible assets on the balance sheet. Two payments of $50 million each were made in 2022, following attainment first of $2.0 billion and then of $2.5 billion in sales of all antibodies outside the United States on a rolling twelve-month basis. In the event that $3.0 billion in sales on a rolling twelve-month basis is attained, Regeneron is entitled to a final milestone payment of $50 million. Amendments to the collaboration agreements In January 2018, Sanofi and Regeneron signed a set of amendments to their collaboration agreements, including an amendment that allowed for the funding of additional programs on Dupixent ® and REGN3500 (SAR440340 – itepekimab) with an intended focus on extending the current range of indications, finding new indications, and improving co-morbidity between multiple pathologies. Effective April 1, 2020, Sanofi and Regeneron signed a Cross License and Commercialization Agreement for Praluent ® , whereby Sanofi obtained sole ex-US rights to Praluent ® , and Regeneron obtained sole US rights to Praluent ® along with a right to 5% royalties on Sanofi’s sales of Praluent ® outside the United States. Each party is solely responsible for funding the development, manufacturing and commercialization of Praluent ® in their respective territories. Although each party has responsibility for supplying Praluent ® in its respective territory, Sanofi and Regeneron have entered into agreements to support manufacturing needs for each other. Effective September 30, 2021, Sanofi and Regeneron signed an amendment to their collaboration agreement in order to specify allocations of responsibilities and associated resources between the two parties in connection with the co-promotion of Dupixent ® in certain countries. The terms of the collaboration relating to REGN3500 (SAR440340 – itepekimab) are unchanged. Effective July 1, 2022, Sanofi and Regeneron signed an amendment to their collaboration agreement in order to increase the additional portion of Regeneron’s share of quarterly profits attributable to Sanofi from 10% to 20% with retroactive impact as of April 1, 2022. Immuno-oncology (IO) collaboration agreements On July 1, 2015, Sanofi and Regeneron signed two agreements – the IO Discovery and Development Agreement and the IO License and Collaboration Agreement (IO LCA) – relating to new antibody cancer treatments in the field of immuno-oncology. The Amended IO Discovery Agreement, effective from December 31, 2018, was terminated through a Letter Amendment dated March 16, 2021 in which Sanofi formalized its opt-out from the BCMAxCD3 and MUC16xCD3 programs. Libtayo ® (cemiplimab) Under the 2015 IO LCA as amended in January 2018, Sanofi and Regeneron committed funding of no more than $1,640 million, split on a 50/50 basis ($820 million per company), for the development of REGN2810 (cemiplimab, trademark Libtayo ® ), a PD-1 inhibitor antibody. The funding was raised to $1,840 million by way of amendment effective on September 30, 2021. Regeneron was responsible for the commercialization of Libtayo ® in the United States, and Sanofi in all other territories. Sanofi has exercised its option to co-promote Libtayo ® in the United States. In 2021, Regeneron exercised its option to co-promote Libtayo ® in certain other countries. The IO LCA also provided for a one-time milestone payment of $375 million by Sanofi to Regeneron in the event that sales of a PD-1 product were to exceed, in the aggregate, $2 billion in any consecutive 12-month period. Under the IO LCA Sanofi and Regeneron shared equally in profits and losses generated by the commercialization of collaboration products, except that Sanofi was entitled to an additional portion of Regeneron’s profit-share (capped at 10% of Regeneron’s share of quarterly profits) until Regeneron had paid 50% of the cumulative development costs incurred by the parties under the IO Discovery Agreement, as amended. Libtayo ® is approved in the United States and Europe for the treatment of two types of locally advanced or metastatic skin cancer (cutaneous squamous cell carcinoma and basal cell carcinoma) and non-small cell lung cancer (NSCLC). It is also approved in Brazil and Canada as a second line treatment for recurring or metastatic cervical cancer. In the fourth quarter of 2022, it was approved in the United States in association with chemotherapy for the treatment of NSCLC, and in Europe and Japan as a second line treatment for recurring or metastatic cervical cancer. Libtayo ® is currently approved in more than 30 countries. In June 2022, Sanofi and Regeneron restructured their IO LCA. Under the terms of the Amended and Restated IO LCA, Regeneron holds exclusive worldwide licensing rights to Libtayo ® with effect from July 1, 2022. In July 2022, Sanofi received as consideration an upfront payment of $900 million (€856 million), which was recognized within Other operating income on the date of receipt. The same line item also includes a regulatory milestone payment of $100 million (€96 million) following the US FDA approval in November 2022 of Libtayo ® in combination with chemotherapy as a first line treatment for NSCLC. In addition, Sanofi is entitled to royalties of 11% and to milestone payments (€111 million in 2022) linked to global net sales of Libtayo ® which are recognized within Other operating income in line with the pattern of sales . All of the cash inflows relating to the above items (€967 million for the year ended December 31, 2022) are presented within Net cash provided by/(used in) operating activities in the consolidated statement of cash flows. The amendment to the terms of the IO LCA resulted in Sanofi recognizing an accelerated amortization charge of €226 million; this was allocated to the Libtayo ® product rights included within the residual carrying amount of the intangible asset recognized in July 2015 to reflect rights to an antibody targeting the immune checkpoint receptor PD-1 (programmed cell death protein-1) under the Sanofi/Regeneron alliance. The transaction also includes a time-limited transitional services agreement with Regeneron which includes manufacturing, distribution (for which Sanofi acts as agent), and promotion. Investor agreement In 2014 and 2020, Sanofi and Regeneron amended the investor agreement entered into by the two companies in 2007. Under the terms of the amendments, Sanofi accepted various restrictions, including “standstill” provisions that contractually prohibit Sanofi from seeking to directly or indirectly exert control of Regeneron or acquiring more than 30% of Regeneron’s capital stock (consisting of the outstanding shares of common stock and the shares of Class A stock). This prohibition remains in place until the earlier of (i) the later of the fifth anniversaries of the expiration or earlier termination of the Zaltrap ® collaboration agreement with Regeneron (related to the development and commercialization of Zaltrap ® ) or the collaboration agreement with Regeneron on monoclonal antibodies (see “Collaboration agreements on human therapeutic antibodies” above), each as amended and (ii) other specified events. Starting in 2018 Sanofi began to sell shares of Regeneron stock and announced on May 29, 2020 the closing of its sale of 13 million shares of Regeneron common stock in a registered offering and a private sale to Regeneron (see Note D.2.). Pursuant to subsequent sales, as of December 31, 2022 Sanofi no longer holds any shares of Regeneron stock. C.2. Alliance arrangements with Bristol-Myers Squibb (BMS) Two of Sanofi’s products were jointly developed with BMS: the anti-hypertensive agent irbesartan (Aprovel ® /Avapro ® /Karvea ® ) and the anti-atherothrombosis treatment clopidogrel bisulfate (Plavix ® /Iscover ® ). On September 27, 2012, Sanofi and BMS signed an agreement relating to their alliance following the loss of exclusivity of Plavix ® and Avapro ® /Avalide ® in many major markets. Under the terms of this agreement, effective January 1, 2013, BMS returned to Sanofi its rights to Plavix ® and Avapro ® /Avalide ® in all markets worldwide with the exception of Plavix ® in the United States and Puerto Rico (“Territory B”), giving Sanofi sole control and freedom to operate commercially in respect of those products. In exchange, BMS received royalty payments on Sanofi’s sales of branded and unbranded Plavix ® and Avapro ® /Avalide ® worldwide (except for Plavix ® in Territory B) until 2018, and also received a payment of $200 million from Sanofi in December 2018, part of which is for buying out the non-controlling interests. Rights to Plavix ® in Territory B remained unchanged and continued to be governed by the terms of the original agreement until February 28, 2020. In all of the territories managed by Sanofi (including the United States and Puerto Rico for Avapro ® /Avalide ® ) as defined in the new agreement, Sanofi recognized in its consolidated financial statements the revenue and expenses generated by its own operations. Since January 2019 onwards, there has no longer been any share of profits reverting to BMS (previously presented within Net income attributable to non-controlling interests in the income statement). In Territory B for Plavix ® , which was managed by BMS, the Plavix ® business was conducted through the Territory B partnerships, which were jointly owned by BMS and Sanofi. Sanofi recognized its share of profits and losses within the line item Share of profit/(loss) from investments accounted for using the equity method . On February 28, 2020, Sanofi purchased all BMS’s interests (50.1%) in each of the Territory B partnerships for a cumulative purchase price of $12 million. Following a transition period, Sanofi has been commercializing Plavix ® under its own label since July 1, 2020.

Principal changes in the scope

Principal changes in the scope of consolidation in 2022	12 Months Ended
	Dec. 31, 2022
Business Combinations [Abstract]
Principal changes in the scope of consolidation in 2021 and 2020	Presentation of the financial statementsPrincipal changes in the scope of consolidation in 2022 Acquisition of Amunix Pharmaceuticals, Inc. On February 8, 2022, Sanofi acquired the entire share capital of the immuno-oncology company Amunix Pharmaceuticals, Inc. (Amunix), thereby gaining access to Amunix’s innovative Pro-XTEN TM technology and a promising pipeline of immunotherapies. The acquisition price of Amunix comprises a fixed cash payment of €970 million, plus contingent consideration in the form of milestone payments based on attainment of certain future development objectives of up to $225 million, the fair value of which as of the acquisition date was €156 million. In accordance with IFRS 3, this contingent purchase consideration was recognized in Liabilities related to business combinations and non-controlling interests (see Note D.18.). The final purchase price allocation led to the recognition of €609 million of goodwill, determined as follows: (€ million) Fair value at acquisition date Other intangible assets 493 Other current and non-current assets and liabilities (13) Cash and cash equivalents 118 Deferred taxes, net (81) Net assets of Amunix 517 Goodwill 609 Purchase price 1,126 “Other intangible assets” comprise Pro-XTEN TM , an innovative universal protease-releasable masking technology platform for the discovery and development of transformative cytokine therapies and T-cell engager (TCE) immunotherapies for patients with cancer. Goodwill mainly represents the value of Amunix’s upstream research and development pipeline of immuno-oncology therapies based on next-generation conditionally activated biologics, especially when combined with Sanofi’s existing oncology portfolio. The goodwill generated on this acquisition does not give rise to any deduction for income tax purposes. Amunix has no commercial operations, and has made a negative contribution of €56 million to Sanofi’s consolidated net income since the acquisition date. Acquisition-related costs were recognized in profit or loss during 2021, primarily within the line item Other operating expenses ; the amount involved was immaterial. The impact of this acquisition as reflected within the line item Acquisitions of consolidated undertakings and investments accounted for using the equity method in the consolidated statement of cash flows is a cash outflow of €852 million. EUROAPI - Loss of control and accounting implications On March 17, 2022, the Sanofi Board of Directors approved a decision to put to a shareholder vote the proposed distribution in kind of approximately 58% of the share capital of EUROAPI, thereby confirming Sanofi’s commitment (announced in February 2020) to discontinue its active pharmaceutical ingredient operations. As part of the same corporate action and on the same date, Sanofi entered into an investment agreement with EPIC Bpifrance, which undertook to acquire from Sanofi – via the French Tech Souveraineté fund – a 12% equity interest in EUROAPI at a price not exceeding €150 million and to be determined on the basis of the volume weighted average price (VWAP) of EUROAPI shares on the Euronext Paris regulated market over the thirty-day period starting from the date of initial listing, i.e. May 6, 2022. On completion of those transactions, Sanofi holds an equity interest of 30.1% in EUROAPI, which it has undertaken to retain for at least two years from the date of the distribution, subject to the customary exceptions. With effect from that date, Sanofi exercises significant influence over EUROAPI as a result of (i) its equity interest, and (ii) having one representative on the EUROAPI Board of Directors. On May 3, 2022, the General Meeting of Sanofi shareholders approved the decision of the Board of Directors to distribute approximately 58% of the share capital of EUROAPI in the form of an exceptional dividend in kind. On May 10, 2022, the payment date of the dividend in kind in the days following the admission to listing of EUROAPI shares, those Sanofi shareholders who had retained their Sanofi shares received 1 EUROAPI share per 23 Sanofi shares, representing in total 57.88% of the share capital of EUROAPI. As of that date, Sanofi lost control over the EUROAPI entities, based on an assessment of the criteria specified in IFRS 10 (Consolidated financial statements). The assets and liabilities of EUROAPI, which since March 17, 2022 had been presented as assets and liabilities held for sale within the Sanofi statement of financial position in accordance with IFRS 5 (Non-Current Assets Held for Sale), were deconsolidated. In addition, because EUROAPI operations do not constitute a discontinued operation under IFRS 5, the contribution from EUROAPI has not been presented within separate line items in the income statement and statement of cash flows or in information for prior comparative periods. The contribution of EUROAPI operations to the consolidated net sales of Sanofi in the year ended December 31, 2021 was €486 million. The principal consequences of the deconsolidation of EUROAPI are described below: • the derecognition of the carrying amount of all the assets and liabilities of EUROAPI, representing a net amount of €1,227 million as of May 10, 2022. This includes goodwill of €164 million, determined in accordance with IAS 36 (“Impairment of Assets”), which was historically allocated to the Pharmaceuticals cash generating unit (CGU), and which for the purposes of the deconsolidation was allocated using an alternative method based on the relative values of goodwill as of the date of consolidation (the “notional goodwill method”). That method was considered more appropriate to the capital-intensive nature of EUROAPI operations than the method based on the relative values of EUROAPI operations and the retained portion of the CGU; • a reduction in Equity attributable to equity holders of Sanofi reflecting the distribution in kind, measured at €793 million based on the weighted average price of €14.58 per share as of the date of delivery of the EUROAPI shares to Sanofi shareholders and corresponding to the fair value of the distribution in accordance with IFRIC 17 (Distribution of Non-Cash Assets to Owners); • a cash inflow of €150 million from the divestment of 12% of the share capital of EUROAPI to EPIC Bpifrance as of the settlement date of the shares, i.e. June 17, 2022; • the recognition in the statement of financial position, within the line item Investments accounted for using the equity method , of the retained 30.1% equity interest in EUROAPI at an amount of €413 million, determined on the basis of the weighted average price of €14.58 per share and representing the fair value of the equity interest in accordance with IFRS 10; • the reclassification within the net gain/loss on deconsolidation of unrealized foreign exchange losses amounting to €35 million arising on EUROAPI subsidiaries, in accordance with IAS 21 (The Effects of Changes in Foreign Exchange Rates); • the recognition of transaction-related costs and of the effects of undertakings made under agreements entered into with EUROAPI setting out the principles and terms of the legal reorganization carried out ahead of the date of deconsolidation. The principal undertakings made to EUROAPI relate to compensation for: – environmental remediation obligations on non-operational chemical sites in France transferred to EUROAPI, amounting to €14 million, and – regulatory compliance costs relating to certain state-of-the-art active pharmaceutical ingredients of EUROAPI, capped at €15 million. These elements collectively resulted in a pre-tax loss on deconsolidation of €3 million, presented within the line item Other gains and losses, and litigation in the income statement. The tax effect of the deconsolidation was a net gain of €111 million, presented within the line item Income tax expense in the income statement. The cash impact of the deconsolidation of EUROAPI, presented within the line item Disposals of consolidated undertakings and investments accounted for using the equity method in the statement of cash flows, was a net cash inflow of €101 million. Sanofi has entered into an agreement with EUROAPI for the manufacture and supply of active pharmaceutical ingredients, intermediates and other substances, which took effect on October 1, 2021 and expires five years after the loss of control. Under the terms of the agreement, Sanofi committed to target annual net sales of approximately €300 million for a list of specified active ingredients until the agreement expires in 2026. As of December 31, 2022, that commitment amounted to €1.1 billion. With effect from the date of deconsolidation, the 30.1% equity interest in EUROAPI is accounted for using the equity method in accordance with IAS 28 (Investments in Associates and Joint Ventures), and the share of EUROAPI profits or losses arising from application of the equity method is excluded from “Business operating income”, the non-IFRS financial indicator used internally by Sanofi to measure the performance of its operating segments. D.2. Principal changes in the scope of consolidation in 2021 and 2020 D.2.1. Principal changes in the scope of consolidation in 2021 Acquisition of Kymab On April 8, 2021, Sanofi acquired the entire share capital of Kymab for an upfront payment of $1.1 billion (€973 million) and up to $350 million contingent upon reaching certain development milestones. Sanofi elected to apply the optional test to identify concentration of fair value under paragraph B7A of IFRS 3. The transaction was accounted for as an asset acquisition given that the principal asset (the KY1005 project, currently in Phase II clinical development, and relating to the human monoclonal antibody OX40L, an essential regulator of the immune system) concentrates substantially all of the fair value of the acquired set of activities and assets. Of the total acquisition price paid, €965 million was allocated to Other intangible assets in accordance with IAS 38. The difference between that amount and the acquisition price corresponds to the other assets acquired and liabilities assumed as part of the transaction. The impact of this acquisition as reflected within the line item Acquisitions of consolidated undertakings and investments accounted for using the equity method in the consolidated statement of cash flows is a net cash outflow of €932 million. Acquisition of Kiadis On November 2, 2020, Sanofi and Kiadis, a biopharmaceutical company developing novel "off-the-shelf" natural killer (NK) cell therapies for patients with life-threatening diseases, entered into a definitive agreement whereby Sanofi was to make a public offer to acquire the entire share capital of Kiadis, i.e. 61 million shares, at a cash price of €5.45 per share. The acquisition was approved unanimously by the Boards of Directors of Sanofi and Kiadis, and 95.03% of the share capital of Kiadis had been tendered into the offer as of April 16, 2021. As of the end of the post-closing acceptance period on April 29, 2021, Sanofi held 97.39% of the share capital of Kiadis, and proceeded to buy out the remaining non-controlling shareholders. As of December 31, 2022, Sanofi held 100% of the share capital of Kiadis. Sanofi elected to apply the optional test to identify concentration of fair value under paragraph B7A of IFRS 3. The transaction was accounted for as an asset acquisition given that the principal asset (the K-NK technology platform) concentrates substantially all of the fair value of the acquired set of activities and assets. Of the total acquisition price paid, €339 million was allocated to Other intangible assets in accordance with IAS 38. The difference between that amount and the acquisition price corresponds to the other assets acquired and liabilities assumed as part of the transaction. The impact of this acquisition as reflected within the line item Acquisitions of consolidated undertakings and investments accounted for using the equity method in the consolidated statement of cash flows is a net cash outflow of €326 million. Acquisition of Tidal On April 9, 2021, Sanofi acquired Tidal Therapeutics, a privately owned, pre-clinical stage biotech company with a unique mRNA-based approach for in vivo reprogramming of immune cells. The new technology platform will expand Sanofi’s research capabilities in immuno-oncology and inflammatory diseases, and may have applicability to other disease areas as well. Tidal Therapeutics was acquired for an upfront payment of $160 million (€136 million), and up to $310 million contingent upon reaching certain development milestones. Sanofi elected to apply the optional test to identify concentration of fair value under paragraph B7A of IFRS 3. The transaction was accounted for as an asset acquisition given that the principal asset (the unique mRNA-based in vivo reprogramming technology) concentrates substantially all of the fair value of the acquired set of activities and assets. Of the total acquisition price paid, €130 million was allocated to Other intangible assets in accordance with IAS 38. The difference between that amount and the acquisition price corresponds to the other assets acquired and liabilities assumed as part of the transaction. The impact of this acquisition as reflected within the line item Acquisitions of consolidated undertakings and investments accounted for using the equity method in the consolidated statement of cash flows is a net cash outflow of €135 million. Acquisition of Translate Bio On August 3, 2021, Sanofi entered into a definitive agreement with Translate Bio, a clinical-stage mRNA therapeutics company, under which Sanofi was to acquire all outstanding shares of Translate Bio for $38 per share. The Sanofi and Translate Bio Boards of Directors unanimously approved the transaction. The acquisition of Translate Bio by Sanofi was completed on September 14, 2021, with Sanofi holding the entire share capital of Translate Bio upon expiration of the squeeze-out procedure. The final purchase price allocation, as presented in the table below, led to the recognition of goodwill of €2,118 million: (€ million) Fair value at acquisition date Other intangible assets 396 Deferred tax liabilities (93) Other current and non-current assets and liabilities 235 Cash and cash equivalents 247 Shire contingent consideration liability (see Note D.18.) (323) Net assets of Translate Bio 462 Goodwill 2,118 Purchase price 2,580 The other intangible assets mainly comprise a messenger RNA technological platform applied to the development of vaccines and therapeutic agents. Goodwill mainly represents the effects of expected future synergies and other benefits to be derived from the integration of Translate Bio into the Sanofi group, in particular by accelerating the delivery of development programs. The goodwill generated on this acquisition did not give rise to any deduction for income tax purposes. Translate Bio has no commercial operations. The impact of this acquisition as reflected within the line item Acquisitions of consolidated undertakings and investments accounted for using the equity method in the consolidated statement of cash flows is a net cash outflow of €2,333 million . Under the terms of the collaboration agreement between Sanofi and Translate Bio as announced on June 23, 2020, Sanofi held an equity interest of approximately 5% in Translate Bio. As of the date when Sanofi obtained control of Translate Bio, that interest was remeasured at the purchase price of $38 per share. The change in fair value was recognized within Other comprehensive income , in accordance with paragraph 42 of IFRS 3 (see Note D.7.). Acquisition of Kadmon On September 8, 2021, Sanofi entered into a definitive merger agreement with Kadmon, a biopharmaceutical company that discovers, develops and markets transformative therapies for disease areas with significant unmet medical needs. Shareholders of Kadmon common stock received $9.50 per share in cash, representing a transaction valued at $1.9 billion on a fully-diluted basis. The Sanofi and Kadmon Boards of Directors unanimously approved the transaction. The acquisition of Kadmon by Sanofi was completed on November 9, 2021, with Sanofi holding the entire share capital of Kadmon upon expiration of the squeeze-out procedure. Sanofi elected to apply the optional test to identify concentration of fair value under paragraph B7A of IFRS 3. The transaction was therefore accounted for as an asset acquisition given that the principal asset (belumosudil, commercialized in the United States under the brand name Rezurock ® ) concentrates substantially all of the fair value of the acquired set of activities and assets. Of the total acquisition price paid, €1,739 million was allocated to Other intangible assets in accordance with IAS 38. The difference between that amount and the acquisition price corresponds to the other assets acquired and liabilities assumed as part of the transaction. The impact of this acquisition as reflected within the line item Acquisitions of consolidated undertakings and investments accounted for using the equity method in the consolidated statement of cash flows is a net cash outflow of €1,575 million. Acquisition of Origimm On December 3, 2021, Sanofi acquired the entire share capital of Origimm Biotechnology GmbH, a privately owned Austrian biotechnology company specializing in the discovery of virulent skin microbiome components and antigens from bacteria that cause skin diseases such as acne, for an upfront payment of €55 million and up to €95 million contingent upon reaching certain development and regulatory milestones. Sanofi elected to apply the optional test to identify concentration of fair value under paragraph B7A of IFRS 3. The transaction was therefore accounted for as an asset acquisition given that the principal asset (the group of Propionibacterium acnes antigens) concentrates substantially all of the fair value of the acquired set of activities and assets. Nearly €55 million of the acquisition price paid was allocated to Other intangible assets in accordance with IAS 38. The difference between that amount and the acquisition price corresponds to the other assets acquired and liabilities assumed as part of the transaction. The impact of this acquisition as reflected within the line item Acquisitions of consolidated undertakings and investments accounted for using the equity method in the consolidated statement of cash flows for the year ended December 31, 2021 is a net cash outflow of €50 million. D.2.2. Principal changes in the scope of consolidation in 2020 Acquisition of Principia On August 17, 2020, Sanofi and Principia Biopharma Inc. (“Principia”), a late-stage biopharmaceutical company focused on developing treatments for autoimmune diseases, entered into a definitive agreement under which Sanofi was to acquire all the outstanding shares of Principia for $100 per share. The transaction was approved unanimously by the Boards of Directors of Sanofi and Principia. Sanofi's acquisition of Principia was completed on September 28, 2020, with Sanofi holding the entire share capital of Principia upon expiration of the squeeze-out procedure. The final purchase price allocation, as presented in the table below, led to the recognition of goodwill of €912 million: (€ million) Fair value at acquisition date Other intangible assets 2,534 Other current and non-current assets and liabilities (38) Cash and cash equivalents 186 Net deferred tax position (436) Net assets of Principia 2,246 Goodwill 912 Purchase price 3,158 The other intangible assets mainly comprise: • rilzabrutinib (PRN 1008), a molecule undergoing clinical trials for various indications in immuno-inflammatory diseases and rare blood disorders; and • tolebrutinib (PRN 2246/SAR442168), a molecule currently undergoing clinical trials for the treatment of multiple sclerosis and other diseases of the central nervous system. Goodwill represents (i) the pipeline of future products in pre-clinical research and development; (ii) the capacity to draw on a specialized structure to refresh the existing product portfolio; and (iii) the competencies of Principia staff. The goodwill generated on this acquisition did not give rise to any deduction for income tax purposes. No material adjustment was required on completion of the final purchase price allocation. Acquisition of Synthorx On December 9, 2019, Sanofi and Synthorx Inc. (“Synthorx”), a clinical-stage biotechnology company focused on prolonging and improving the lives of people suffering from cancer and autoimmune disorders, entered into a definitive agreement under which Sanofi was to acquire all of the outstanding shares of Synthorx for $68 per share. The transaction was unanimously approved by both the Sanofi and Synthorx Boards of Directors. On December 23, 2019, Sanofi launched a public tender offer to acquire all of the outstanding ordinary shares of Synthorx for $68 per share in cash, without interest and net of any applicable withholding taxes. The acquisition of Synthorx was completed on January 23, 2020, with Sanofi holding the entire share capital of Synthorx upon expiration of the squeeze-out procedure. The final purchase price allocation, as presented in the table below, led to the recognition of goodwill of €930 million: (€ million) Fair value at acquisition date Other intangible assets 1,549 Other current and non-current assets and liabilities 36 Net deferred tax position (269) Net assets of Synthorx 1,316 Goodwill 930 Purchase price 2,246 The other intangible assets mainly comprise THOR-707, a molecule currently in Phase I clinical trials that stimulates T lymphocytes, and as such has potential as a cancer immunotherapy. Goodwill represents (i) the pipeline of future products in pre-clinical research and development; (ii) the capacity to draw on a specialized structure to refresh the existing product portfolio; (iii) the competencies of Synthorx staff; (iv) benefits derived from the creation of new growth platforms; and (v) expected future synergies and other benefits from the combination of Synthorx and Sanofi. The goodwill generated on this acquisition did not give rise to any deduction for income tax purposes. No material adjustment was required on completion of the final purchase price allocation. Transaction related to the equity-accounted investment in Regeneron From the beginning of April 2014, Sanofi accounted for its investment in Regeneron using the equity method. As from that date, in accordance with the Investor Agreement as amended in early 2014, Sanofi had the right to designate a member of the Regeneron Board of Directors. On May 29, 2020, Sanofi closed the transaction announced on May 25, 2020 involving the sale of its equity investment in Regeneron (with the exception of 400,000 shares), through (i) a registered public offering in the United States and internationally and (ii) a share repurchase by Regeneron. Sanofi divested 13 million shares of Regeneron common stock (of which 10.6 million were sold by Sanofi) through the public offering at a price of $515 per share, raising a total amount of $6,703 million; and Regeneron repurchased 9.8 million of its own shares of common stock directly from Sanofi for $5,000 million, at the offer price less a subscription discount ($509.85 per share). The total sale proceeds (before transaction-related costs) amounted to €10,575 million. At the same time, Sanofi as a result of this transaction lost the right to designate a member of the Regeneron Board of Directors under the amended Investor Agreement. Finally, as of May 29, 2020 Sanofi retained ownership of 400,000 Regeneron shares in order to continue to partially fund its commitments to invest in the development programs for cemiplimab (REGN2810) and dupilumab, in line with the 2018 Letter Agreement under which Sanofi is permitted to sell up to 1.4 million shares through the end of 2020. As of December 31, 2022, Sanofi had sold 779,320 Regeneron shares under that agreement. The number of Regeneron shares retained by Sanofi is 279,766 as of December 31, 2021 (see Note C.1.). Sanofi’s equity investment in Regeneron was accounted for by the equity method until May 29, 2020. As of that date, the carrying amount of the investment was €3,668 million; that amount was reversed out on closing of the transaction. Before tax effects, the gain on the divestment amounted to €7,382 million, including (i) a gain of €318 million arising on the currency translation reserve associated with Regeneron, which was taken to profit or loss in accordance with IAS 21; (ii) the deduction of transaction-related costs of €64 million; and (iii) a gain of €157 million on the remeasurement of the 400,000 retained shares at their quoted market price as of May 29, 2020 ($612.81). In accordance with IFRS 9 (Financial Instruments), the retained shares were classified in the “Equity instruments at fair value through other comprehensive income” category on the transaction date, at a value of €221 million (see Note D.7.). The tax charge arising on the transaction was €502 million. Given the material impact of this transaction, and to facilitate users’ understanding of the financial statements, the pre-tax gain on this transaction is presented as a separate line item in the consolidated income statement, “Gain on Regeneron investment arising from the transaction of May 29, 2020”. The net cash inflow from the transaction was €10,370 million, which (for the reason cited above) is presented as a separate line item in the consolidated statement of cash flows, “Net proceeds from sale of Regeneron shares on May 29, 2020”. Sale of Seprafilm ® On November 27, 2019, Sanofi entered into a definitive agreement to sell Seprafilm ® to Baxter. The sale was completed on February 14, 2020. Sanofi recognized a pre-tax gain of €129 million. The impact of this sale, reflected in the line item Proceeds from disposals of property, plant and equipment, intangible assets and other non-current assets , net of tax within the consolidated statement of cash flows, was a net cash inflow before tax of €311 million.

Principal changes in the scop_2

Principal changes in the scope of consolidation in 2021 and 2020	12 Months Ended
	Dec. 31, 2022
Business Combinations [Abstract]
Principal changes in the scope of consolidation in 2021 and 2020	Presentation of the financial statementsPrincipal changes in the scope of consolidation in 2022 Acquisition of Amunix Pharmaceuticals, Inc. On February 8, 2022, Sanofi acquired the entire share capital of the immuno-oncology company Amunix Pharmaceuticals, Inc. (Amunix), thereby gaining access to Amunix’s innovative Pro-XTEN TM technology and a promising pipeline of immunotherapies. The acquisition price of Amunix comprises a fixed cash payment of €970 million, plus contingent consideration in the form of milestone payments based on attainment of certain future development objectives of up to $225 million, the fair value of which as of the acquisition date was €156 million. In accordance with IFRS 3, this contingent purchase consideration was recognized in Liabilities related to business combinations and non-controlling interests (see Note D.18.). The final purchase price allocation led to the recognition of €609 million of goodwill, determined as follows: (€ million) Fair value at acquisition date Other intangible assets 493 Other current and non-current assets and liabilities (13) Cash and cash equivalents 118 Deferred taxes, net (81) Net assets of Amunix 517 Goodwill 609 Purchase price 1,126 “Other intangible assets” comprise Pro-XTEN TM , an innovative universal protease-releasable masking technology platform for the discovery and development of transformative cytokine therapies and T-cell engager (TCE) immunotherapies for patients with cancer. Goodwill mainly represents the value of Amunix’s upstream research and development pipeline of immuno-oncology therapies based on next-generation conditionally activated biologics, especially when combined with Sanofi’s existing oncology portfolio. The goodwill generated on this acquisition does not give rise to any deduction for income tax purposes. Amunix has no commercial operations, and has made a negative contribution of €56 million to Sanofi’s consolidated net income since the acquisition date. Acquisition-related costs were recognized in profit or loss during 2021, primarily within the line item Other operating expenses ; the amount involved was immaterial. The impact of this acquisition as reflected within the line item Acquisitions of consolidated undertakings and investments accounted for using the equity method in the consolidated statement of cash flows is a cash outflow of €852 million. EUROAPI - Loss of control and accounting implications On March 17, 2022, the Sanofi Board of Directors approved a decision to put to a shareholder vote the proposed distribution in kind of approximately 58% of the share capital of EUROAPI, thereby confirming Sanofi’s commitment (announced in February 2020) to discontinue its active pharmaceutical ingredient operations. As part of the same corporate action and on the same date, Sanofi entered into an investment agreement with EPIC Bpifrance, which undertook to acquire from Sanofi – via the French Tech Souveraineté fund – a 12% equity interest in EUROAPI at a price not exceeding €150 million and to be determined on the basis of the volume weighted average price (VWAP) of EUROAPI shares on the Euronext Paris regulated market over the thirty-day period starting from the date of initial listing, i.e. May 6, 2022. On completion of those transactions, Sanofi holds an equity interest of 30.1% in EUROAPI, which it has undertaken to retain for at least two years from the date of the distribution, subject to the customary exceptions. With effect from that date, Sanofi exercises significant influence over EUROAPI as a result of (i) its equity interest, and (ii) having one representative on the EUROAPI Board of Directors. On May 3, 2022, the General Meeting of Sanofi shareholders approved the decision of the Board of Directors to distribute approximately 58% of the share capital of EUROAPI in the form of an exceptional dividend in kind. On May 10, 2022, the payment date of the dividend in kind in the days following the admission to listing of EUROAPI shares, those Sanofi shareholders who had retained their Sanofi shares received 1 EUROAPI share per 23 Sanofi shares, representing in total 57.88% of the share capital of EUROAPI. As of that date, Sanofi lost control over the EUROAPI entities, based on an assessment of the criteria specified in IFRS 10 (Consolidated financial statements). The assets and liabilities of EUROAPI, which since March 17, 2022 had been presented as assets and liabilities held for sale within the Sanofi statement of financial position in accordance with IFRS 5 (Non-Current Assets Held for Sale), were deconsolidated. In addition, because EUROAPI operations do not constitute a discontinued operation under IFRS 5, the contribution from EUROAPI has not been presented within separate line items in the income statement and statement of cash flows or in information for prior comparative periods. The contribution of EUROAPI operations to the consolidated net sales of Sanofi in the year ended December 31, 2021 was €486 million. The principal consequences of the deconsolidation of EUROAPI are described below: • the derecognition of the carrying amount of all the assets and liabilities of EUROAPI, representing a net amount of €1,227 million as of May 10, 2022. This includes goodwill of €164 million, determined in accordance with IAS 36 (“Impairment of Assets”), which was historically allocated to the Pharmaceuticals cash generating unit (CGU), and which for the purposes of the deconsolidation was allocated using an alternative method based on the relative values of goodwill as of the date of consolidation (the “notional goodwill method”). That method was considered more appropriate to the capital-intensive nature of EUROAPI operations than the method based on the relative values of EUROAPI operations and the retained portion of the CGU; • a reduction in Equity attributable to equity holders of Sanofi reflecting the distribution in kind, measured at €793 million based on the weighted average price of €14.58 per share as of the date of delivery of the EUROAPI shares to Sanofi shareholders and corresponding to the fair value of the distribution in accordance with IFRIC 17 (Distribution of Non-Cash Assets to Owners); • a cash inflow of €150 million from the divestment of 12% of the share capital of EUROAPI to EPIC Bpifrance as of the settlement date of the shares, i.e. June 17, 2022; • the recognition in the statement of financial position, within the line item Investments accounted for using the equity method , of the retained 30.1% equity interest in EUROAPI at an amount of €413 million, determined on the basis of the weighted average price of €14.58 per share and representing the fair value of the equity interest in accordance with IFRS 10; • the reclassification within the net gain/loss on deconsolidation of unrealized foreign exchange losses amounting to €35 million arising on EUROAPI subsidiaries, in accordance with IAS 21 (The Effects of Changes in Foreign Exchange Rates); • the recognition of transaction-related costs and of the effects of undertakings made under agreements entered into with EUROAPI setting out the principles and terms of the legal reorganization carried out ahead of the date of deconsolidation. The principal undertakings made to EUROAPI relate to compensation for: – environmental remediation obligations on non-operational chemical sites in France transferred to EUROAPI, amounting to €14 million, and – regulatory compliance costs relating to certain state-of-the-art active pharmaceutical ingredients of EUROAPI, capped at €15 million. These elements collectively resulted in a pre-tax loss on deconsolidation of €3 million, presented within the line item Other gains and losses, and litigation in the income statement. The tax effect of the deconsolidation was a net gain of €111 million, presented within the line item Income tax expense in the income statement. The cash impact of the deconsolidation of EUROAPI, presented within the line item Disposals of consolidated undertakings and investments accounted for using the equity method in the statement of cash flows, was a net cash inflow of €101 million. Sanofi has entered into an agreement with EUROAPI for the manufacture and supply of active pharmaceutical ingredients, intermediates and other substances, which took effect on October 1, 2021 and expires five years after the loss of control. Under the terms of the agreement, Sanofi committed to target annual net sales of approximately €300 million for a list of specified active ingredients until the agreement expires in 2026. As of December 31, 2022, that commitment amounted to €1.1 billion. With effect from the date of deconsolidation, the 30.1% equity interest in EUROAPI is accounted for using the equity method in accordance with IAS 28 (Investments in Associates and Joint Ventures), and the share of EUROAPI profits or losses arising from application of the equity method is excluded from “Business operating income”, the non-IFRS financial indicator used internally by Sanofi to measure the performance of its operating segments. D.2. Principal changes in the scope of consolidation in 2021 and 2020 D.2.1. Principal changes in the scope of consolidation in 2021 Acquisition of Kymab On April 8, 2021, Sanofi acquired the entire share capital of Kymab for an upfront payment of $1.1 billion (€973 million) and up to $350 million contingent upon reaching certain development milestones. Sanofi elected to apply the optional test to identify concentration of fair value under paragraph B7A of IFRS 3. The transaction was accounted for as an asset acquisition given that the principal asset (the KY1005 project, currently in Phase II clinical development, and relating to the human monoclonal antibody OX40L, an essential regulator of the immune system) concentrates substantially all of the fair value of the acquired set of activities and assets. Of the total acquisition price paid, €965 million was allocated to Other intangible assets in accordance with IAS 38. The difference between that amount and the acquisition price corresponds to the other assets acquired and liabilities assumed as part of the transaction. The impact of this acquisition as reflected within the line item Acquisitions of consolidated undertakings and investments accounted for using the equity method in the consolidated statement of cash flows is a net cash outflow of €932 million. Acquisition of Kiadis On November 2, 2020, Sanofi and Kiadis, a biopharmaceutical company developing novel "off-the-shelf" natural killer (NK) cell therapies for patients with life-threatening diseases, entered into a definitive agreement whereby Sanofi was to make a public offer to acquire the entire share capital of Kiadis, i.e. 61 million shares, at a cash price of €5.45 per share. The acquisition was approved unanimously by the Boards of Directors of Sanofi and Kiadis, and 95.03% of the share capital of Kiadis had been tendered into the offer as of April 16, 2021. As of the end of the post-closing acceptance period on April 29, 2021, Sanofi held 97.39% of the share capital of Kiadis, and proceeded to buy out the remaining non-controlling shareholders. As of December 31, 2022, Sanofi held 100% of the share capital of Kiadis. Sanofi elected to apply the optional test to identify concentration of fair value under paragraph B7A of IFRS 3. The transaction was accounted for as an asset acquisition given that the principal asset (the K-NK technology platform) concentrates substantially all of the fair value of the acquired set of activities and assets. Of the total acquisition price paid, €339 million was allocated to Other intangible assets in accordance with IAS 38. The difference between that amount and the acquisition price corresponds to the other assets acquired and liabilities assumed as part of the transaction. The impact of this acquisition as reflected within the line item Acquisitions of consolidated undertakings and investments accounted for using the equity method in the consolidated statement of cash flows is a net cash outflow of €326 million. Acquisition of Tidal On April 9, 2021, Sanofi acquired Tidal Therapeutics, a privately owned, pre-clinical stage biotech company with a unique mRNA-based approach for in vivo reprogramming of immune cells. The new technology platform will expand Sanofi’s research capabilities in immuno-oncology and inflammatory diseases, and may have applicability to other disease areas as well. Tidal Therapeutics was acquired for an upfront payment of $160 million (€136 million), and up to $310 million contingent upon reaching certain development milestones. Sanofi elected to apply the optional test to identify concentration of fair value under paragraph B7A of IFRS 3. The transaction was accounted for as an asset acquisition given that the principal asset (the unique mRNA-based in vivo reprogramming technology) concentrates substantially all of the fair value of the acquired set of activities and assets. Of the total acquisition price paid, €130 million was allocated to Other intangible assets in accordance with IAS 38. The difference between that amount and the acquisition price corresponds to the other assets acquired and liabilities assumed as part of the transaction. The impact of this acquisition as reflected within the line item Acquisitions of consolidated undertakings and investments accounted for using the equity method in the consolidated statement of cash flows is a net cash outflow of €135 million. Acquisition of Translate Bio On August 3, 2021, Sanofi entered into a definitive agreement with Translate Bio, a clinical-stage mRNA therapeutics company, under which Sanofi was to acquire all outstanding shares of Translate Bio for $38 per share. The Sanofi and Translate Bio Boards of Directors unanimously approved the transaction. The acquisition of Translate Bio by Sanofi was completed on September 14, 2021, with Sanofi holding the entire share capital of Translate Bio upon expiration of the squeeze-out procedure. The final purchase price allocation, as presented in the table below, led to the recognition of goodwill of €2,118 million: (€ million) Fair value at acquisition date Other intangible assets 396 Deferred tax liabilities (93) Other current and non-current assets and liabilities 235 Cash and cash equivalents 247 Shire contingent consideration liability (see Note D.18.) (323) Net assets of Translate Bio 462 Goodwill 2,118 Purchase price 2,580 The other intangible assets mainly comprise a messenger RNA technological platform applied to the development of vaccines and therapeutic agents. Goodwill mainly represents the effects of expected future synergies and other benefits to be derived from the integration of Translate Bio into the Sanofi group, in particular by accelerating the delivery of development programs. The goodwill generated on this acquisition did not give rise to any deduction for income tax purposes. Translate Bio has no commercial operations. The impact of this acquisition as reflected within the line item Acquisitions of consolidated undertakings and investments accounted for using the equity method in the consolidated statement of cash flows is a net cash outflow of €2,333 million . Under the terms of the collaboration agreement between Sanofi and Translate Bio as announced on June 23, 2020, Sanofi held an equity interest of approximately 5% in Translate Bio. As of the date when Sanofi obtained control of Translate Bio, that interest was remeasured at the purchase price of $38 per share. The change in fair value was recognized within Other comprehensive income , in accordance with paragraph 42 of IFRS 3 (see Note D.7.). Acquisition of Kadmon On September 8, 2021, Sanofi entered into a definitive merger agreement with Kadmon, a biopharmaceutical company that discovers, develops and markets transformative therapies for disease areas with significant unmet medical needs. Shareholders of Kadmon common stock received $9.50 per share in cash, representing a transaction valued at $1.9 billion on a fully-diluted basis. The Sanofi and Kadmon Boards of Directors unanimously approved the transaction. The acquisition of Kadmon by Sanofi was completed on November 9, 2021, with Sanofi holding the entire share capital of Kadmon upon expiration of the squeeze-out procedure. Sanofi elected to apply the optional test to identify concentration of fair value under paragraph B7A of IFRS 3. The transaction was therefore accounted for as an asset acquisition given that the principal asset (belumosudil, commercialized in the United States under the brand name Rezurock ® ) concentrates substantially all of the fair value of the acquired set of activities and assets. Of the total acquisition price paid, €1,739 million was allocated to Other intangible assets in accordance with IAS 38. The difference between that amount and the acquisition price corresponds to the other assets acquired and liabilities assumed as part of the transaction. The impact of this acquisition as reflected within the line item Acquisitions of consolidated undertakings and investments accounted for using the equity method in the consolidated statement of cash flows is a net cash outflow of €1,575 million. Acquisition of Origimm On December 3, 2021, Sanofi acquired the entire share capital of Origimm Biotechnology GmbH, a privately owned Austrian biotechnology company specializing in the discovery of virulent skin microbiome components and antigens from bacteria that cause skin diseases such as acne, for an upfront payment of €55 million and up to €95 million contingent upon reaching certain development and regulatory milestones. Sanofi elected to apply the optional test to identify concentration of fair value under paragraph B7A of IFRS 3. The transaction was therefore accounted for as an asset acquisition given that the principal asset (the group of Propionibacterium acnes antigens) concentrates substantially all of the fair value of the acquired set of activities and assets. Nearly €55 million of the acquisition price paid was allocated to Other intangible assets in accordance with IAS 38. The difference between that amount and the acquisition price corresponds to the other assets acquired and liabilities assumed as part of the transaction. The impact of this acquisition as reflected within the line item Acquisitions of consolidated undertakings and investments accounted for using the equity method in the consolidated statement of cash flows for the year ended December 31, 2021 is a net cash outflow of €50 million. D.2.2. Principal changes in the scope of consolidation in 2020 Acquisition of Principia On August 17, 2020, Sanofi and Principia Biopharma Inc. (“Principia”), a late-stage biopharmaceutical company focused on developing treatments for autoimmune diseases, entered into a definitive agreement under which Sanofi was to acquire all the outstanding shares of Principia for $100 per share. The transaction was approved unanimously by the Boards of Directors of Sanofi and Principia. Sanofi's acquisition of Principia was completed on September 28, 2020, with Sanofi holding the entire share capital of Principia upon expiration of the squeeze-out procedure. The final purchase price allocation, as presented in the table below, led to the recognition of goodwill of €912 million: (€ million) Fair value at acquisition date Other intangible assets 2,534 Other current and non-current assets and liabilities (38) Cash and cash equivalents 186 Net deferred tax position (436) Net assets of Principia 2,246 Goodwill 912 Purchase price 3,158 The other intangible assets mainly comprise: • rilzabrutinib (PRN 1008), a molecule undergoing clinical trials for various indications in immuno-inflammatory diseases and rare blood disorders; and • tolebrutinib (PRN 2246/SAR442168), a molecule currently undergoing clinical trials for the treatment of multiple sclerosis and other diseases of the central nervous system. Goodwill represents (i) the pipeline of future products in pre-clinical research and development; (ii) the capacity to draw on a specialized structure to refresh the existing product portfolio; and (iii) the competencies of Principia staff. The goodwill generated on this acquisition did not give rise to any deduction for income tax purposes. No material adjustment was required on completion of the final purchase price allocation. Acquisition of Synthorx On December 9, 2019, Sanofi and Synthorx Inc. (“Synthorx”), a clinical-stage biotechnology company focused on prolonging and improving the lives of people suffering from cancer and autoimmune disorders, entered into a definitive agreement under which Sanofi was to acquire all of the outstanding shares of Synthorx for $68 per share. The transaction was unanimously approved by both the Sanofi and Synthorx Boards of Directors. On December 23, 2019, Sanofi launched a public tender offer to acquire all of the outstanding ordinary shares of Synthorx for $68 per share in cash, without interest and net of any applicable withholding taxes. The acquisition of Synthorx was completed on January 23, 2020, with Sanofi holding the entire share capital of Synthorx upon expiration of the squeeze-out procedure. The final purchase price allocation, as presented in the table below, led to the recognition of goodwill of €930 million: (€ million) Fair value at acquisition date Other intangible assets 1,549 Other current and non-current assets and liabilities 36 Net deferred tax position (269) Net assets of Synthorx 1,316 Goodwill 930 Purchase price 2,246 The other intangible assets mainly comprise THOR-707, a molecule currently in Phase I clinical trials that stimulates T lymphocytes, and as such has potential as a cancer immunotherapy. Goodwill represents (i) the pipeline of future products in pre-clinical research and development; (ii) the capacity to draw on a specialized structure to refresh the existing product portfolio; (iii) the competencies of Synthorx staff; (iv) benefits derived from the creation of new growth platforms; and (v) expected future synergies and other benefits from the combination of Synthorx and Sanofi. The goodwill generated on this acquisition did not give rise to any deduction for income tax purposes. No material adjustment was required on completion of the final purchase price allocation. Transaction related to the equity-accounted investment in Regeneron From the beginning of April 2014, Sanofi accounted for its investment in Regeneron using the equity method. As from that date, in accordance with the Investor Agreement as amended in early 2014, Sanofi had the right to designate a member of the Regeneron Board of Directors. On May 29, 2020, Sanofi closed the transaction announced on May 25, 2020 involving the sale of its equity investment in Regeneron (with the exception of 400,000 shares), through (i) a registered public offering in the United States and internationally and (ii) a share repurchase by Regeneron. Sanofi divested 13 million shares of Regeneron common stock (of which 10.6 million were sold by Sanofi) through the public offering at a price of $515 per share, raising a total amount of $6,703 million; and Regeneron repurchased 9.8 million of its own shares of common stock directly from Sanofi for $5,000 million, at the offer price less a subscription discount ($509.85 per share). The total sale proceeds (before transaction-related costs) amounted to €10,575 million. At the same time, Sanofi as a result of this transaction lost the right to designate a member of the Regeneron Board of Directors under the amended Investor Agreement. Finally, as of May 29, 2020 Sanofi retained ownership of 400,000 Regeneron shares in order to continue to partially fund its commitments to invest in the development programs for cemiplimab (REGN2810) and dupilumab, in line with the 2018 Letter Agreement under which Sanofi is permitted to sell up to 1.4 million shares through the end of 2020. As of December 31, 2022, Sanofi had sold 779,320 Regeneron shares under that agreement. The number of Regeneron shares retained by Sanofi is 279,766 as of December 31, 2021 (see Note C.1.). Sanofi’s equity investment in Regeneron was accounted for by the equity method until May 29, 2020. As of that date, the carrying amount of the investment was €3,668 million; that amount was reversed out on closing of the transaction. Before tax effects, the gain on the divestment amounted to €7,382 million, including (i) a gain of €318 million arising on the currency translation reserve associated with Regeneron, which was taken to profit or loss in accordance with IAS 21; (ii) the deduction of transaction-related costs of €64 million; and (iii) a gain of €157 million on the remeasurement of the 400,000 retained shares at their quoted market price as of May 29, 2020 ($612.81). In accordance with IFRS 9 (Financial Instruments), the retained shares were classified in the “Equity instruments at fair value through other comprehensive income” category on the transaction date, at a value of €221 million (see Note D.7.). The tax charge arising on the transaction was €502 million. Given the material impact of this transaction, and to facilitate users’ understanding of the financial statements, the pre-tax gain on this transaction is presented as a separate line item in the consolidated income statement, “Gain on Regeneron investment arising from the transaction of May 29, 2020”. The net cash inflow from the transaction was €10,370 million, which (for the reason cited above) is presented as a separate line item in the consolidated statement of cash flows, “Net proceeds from sale of Regeneron shares on May 29, 2020”. Sale of Seprafilm ® On November 27, 2019, Sanofi entered into a definitive agreement to sell Seprafilm ® to Baxter. The sale was completed on February 14, 2020. Sanofi recognized a pre-tax gain of €129 million. The impact of this sale, reflected in the line item Proceeds from disposals of property, plant and equipment, intangible assets and other non-current assets , net of tax within the consolidated statement of cash flows, was a net cash inflow before tax of €311 million.

Property, plant and equipment

Property, plant and equipment	12 Months Ended
	Dec. 31, 2022
Property, plant and equipment [abstract]
Property, plant and equipment	Property, plant and equipment D.3.1. Property, plant and equipment owned Property, plant and equipment owned by Sanofi is comprised of the following items: (€ million) Land Buildings Machinery Fixtures, Property, plant Total Gross value at January 1, 2020 255 7,282 11,053 2,587 2,391 23,568 Changes in scope of consolidation — 6 3 1 — 10 Acquisitions and other increases — 16 40 46 1,208 1,310 Disposals and other decreases (11) (173) (177) (123) (3) (487) Currency translation differences (13) (264) (276) (67) (91) (711) Transfers (a) 5 (39) 484 80 (1,051) (521) Gross value at December 31, 2020 236 6,828 11,127 2,524 2,454 23,169 Changes in scope of consolidation — 11 15 2 2 30 Acquisitions and other increases — 10 51 39 1,404 1,504 Disposals and other decreases (3) (75) (153) (80) (3) (314) Currency translation differences 6 169 155 34 79 443 Transfers (a) 1 227 453 136 (839) (22) Gross value at December 31, 2021 240 7,170 11,648 2,655 3,097 24,810 Changes in scope of consolidation (17) (294) (1,480) (163) (150) (2,104) Acquisitions and other increases — 11 54 41 1,642 1,748 Disposals and other decreases (1) (161) (240) (155) (2) (559) Currency translation differences 17 122 144 29 35 347 Transfers (a) (2) 480 722 108 (1,626) (318) Gross value at December 31, 2022 237 7,328 10,848 2,515 2,996 23,924 Accumulated depreciation & impairment at January 1, 2020 (11) (4,065) (7,660) (1,984) (131) (13,851) Depreciation expense — (356) (605) (182) — (1,143) Impairment losses, net of reversals — (24) (12) (7) — (43) Disposals and other decreases 1 168 166 117 8 460 Currency translation differences — 127 169 49 — 345 Transfers (a) — 252 150 26 — 428 Accumulated depreciation & impairment at December 31, 2020 (10) (3,898) (7,792) (1,981) (123) (13,804) Depreciation expense — (306) (592) (167) — (1,065) Impairment losses, net of reversals — (3) (22) (2) (12) (39) Disposals and other decreases — 74 149 75 1 299 Currency translation differences — (80) (99) (29) — (208) Transfers (a) 1 23 16 (11) 6 35 Accumulated depreciation & impairment at December 31, 2021 (9) (4,190) (8,340) (2,115) (128) (14,782) Changes in scope of consolidation — 201 1,202 130 — 1,533 Depreciation expense — (356) (622) (164) — (1,142) Impairment losses, net of reversals (1) (50) (58) (2) (75) (186) Disposals and other decreases — 133 201 153 31 518 Currency translation differences — (52) (69) (22) 5 (138) Transfers (a) — 89 49 5 (1) 142 Accumulated depreciation & impairment at December 31, 2022 (10) (4,225) (7,637) (2,015) (168) (14,055) Carrying amount at December 31, 2020 226 2,930 3,335 543 2,331 9,365 Carrying amount at December 31, 2021 231 2,980 3,308 540 2,969 10,028 Carrying amount at December 31, 2022 227 3,103 3,211 500 2,828 9,869 (a) This line includes in particular property, plant and equipment in process brought into service during the period, but also includes the effect of the reclassification of assets to Assets held for sale or exchange. The table below sets forth acquisitions and capitalized interest by operating segment for the years ended December 31, 2022, 2021 and 2020: (€ million) 2022 2021 2020 Acquisitions 1,748 1,504 1,310 Pharmaceuticals 1,049 1,007 831 Industrial facilities 597 534 634 Research sites 153 277 152 Other 299 199 45 Vaccines 629 421 384 Consumer Healthcare 70 73 95 Capitalized interest 17 14 11 Off balance sheet commitments relating to property, plant and equipment as of December 31, 2022, 2021 and 2020 are set forth below: (€ million) 2022 2021 2020 Firm orders of property, plant and equipment 861 769 708 Property, plant and equipment pledged as security for liabilities — 9 — The table below sets forth the net impairment losses recognized in each of the last three financial periods: (€ million) 2022 2021 2020 Net impairment losses on property, plant and equipment (a) 186 39 43 (a) For 2022, the amount mainly comprises an impairment loss arising from a decision to discontinue operations at an industrial facility located outside France. D.3.2. Property, plant and equipment leased – right-of-use assets Right-of-use assets relating to property, plant and equipment leased by Sanofi are analyzed in the table below: (€ million) Right-of-use assets Gross value at January 1, 2020 1,583 Changes in scope of consolidation 15 Acquisitions and other increases 340 Disposals and other decreases (121) Currency translation differences (85) Transfers (a) (21) Gross value at December 31, 2020 1,711 Changes in scope of consolidation 93 Acquisitions and other increases (b) 963 Disposals and other decreases (91) Currency translation differences 76 Transfers (a) (7) Gross value at December 31, 2021 2,745 Changes in scope of consolidation (26) Acquisitions and other increases 292 Disposals and other decreases (232) Currency translation differences 101 Transfers (a) (8) Gross value at December 31, 2022 2,872 Accumulated depreciation & impairment at January 1, 2020 (283) Depreciation and impairment charged in the period (299) Disposals and other decreases 44 Currency translation differences 22 Transfers (a) 3 Accumulated depreciation & impairment at December 31, 2020 (513) Depreciation and impairment charged in the period (315) Disposals and other decreases 40 Currency translation differences (15) Transfers (a) 6 Accumulated depreciation & impairment at December 31, 2021 (797) Changes in scope of consolidation 14 Depreciation and impairment charged in the period (341) Disposals and other decreases 82 Currency translation differences (17) Transfers (a) 2 Accumulated depreciation & impairment at December 31, 2022 (1,057) Carrying amount at December 31, 2020 1,198 Carrying amount at December 31, 2021 1,948 Carrying amount at December 31, 2022 1,815 (a) This line also includes the effect of the reclassification of assets to “Assets held for sale or exchange”. (b) In December 2018, Sanofi signed two leases on real estate assets in the United States (at Cambridge, Massachusetts) for an initial lease term of 15 years. The first lease, relating to office space, began in April 2021; Sanofi recognized a right-of-use asset of €320 million, as well as the lease liability. The second lease, relating to laboratory facilities, began on July 1, 2021; Sanofi recognized a right-of-use asset of €424 million, as well as the lease liability. Leased assets are mainly comprised of office and industrial premises (93%) and the vehicle fleet (7%) as of December 31, 2022. Annual lease costs on short term leases and low value asset leases amounted to €26 million in the year ended December 31, 2022, €25 million in the year ended December 31, 2021, and €27 million in the year ended December 31, 2020. Variable lease payments, sub-leasing activities, and sale-and-leaseback transactions were immaterial. Total cash outflows on leases (excluding annual lease costs on short term leases and low value asset leases) were €389 million in the year ended December 31, 2022, €302 million in the year ended December 31, 2021, and €269 million in the year ended December 31, 2020. A maturity analysis of the lease liability is disclosed in Note D.17.2. Commitments related to short-term leases and low value asset leases, including future payments for lease contracts committed but not yet commenced, are disclosed in Note D.21.

Goodwill and other intangible a

Goodwill and other intangible assets	12 Months Ended
	Dec. 31, 2022
Intangible assets and goodwill [abstract]
Goodwill and other intangible assets	Goodwill and other intangible assets Movements in goodwill comprise: (€ million) Goodwill Balance at January 1, 2020 44,519 Acquisitions during the period 1,843 Other movements during the period (a) (75) Currency translation differences (1,923) Balance at December 31, 2020 44,364 Acquisitions during the period 2,179 Other movements during the period (a) (89) Currency translation differences 1,602 Balance at December 31, 2021 48,056 Acquisitions during the period 609 Other movements during the period (a) (258) Currency translation differences 1,485 Balance at December 31, 2022 49,892 (a) This line mainly comprises the amount of goodwill allocated to divested operations in accordance with paragraph 86 of IAS 36, and in 2022 the sale of EUROAPI (see note D.1.). Acquisition of Amunix Pharmaceuticals, Inc. (2022) The final purchase price allocation for Amunix Pharmaceuticals, Inc. resulted in the recognition of intangible assets (other than goodwill) o f €493 million as of the acquisition date (February 8, 2022), and of goodwill provisionally measured at €609 million as of the acquisition date (see Note D.1.). Acquisition of Translate Bio (2021) The final purchase price allocation for Translate Bio resulted in the recognition of intangible a ssets (other than goodwill) of €396 million as of the acquisition date (September 14, 2021), and of goodwill measured at €2,118 million as of the acquisition date (see Note D.2.1.). Acquisition of Principia (2020) The final purchase price allocation for Principia resulted in the recognition of in tangible assets (other than goodwill) of €2,534 million as of the acquisition date (September 28, 2020), and of goodwill measured at €912 million as of the acquisition date (se e Note D.2.2.). Acquisition of Synthorx (2020) The final purchase price allocation for Synthorx resulted in the recognition of intangible a ssets (other than goodwill) totaling €1,549 million as of the acquisition date (January 23, 2020), and of goodwill measured at €930 million as o f the acquisition date (see Note D.2.2.). Movements in other intangible assets comprise: (€ million) Acquired R&D Products, Software Total other Gross value at January 1, 2020 (a) 5,730 63,953 1,613 71,296 Changes in scope of consolidation 3,951 132 — 4,083 Acquisitions and other increases (a) 654 58 106 818 Disposals and other decreases (44) (243) (46) (333) Currency translation differences (a) (593) (2,926) (38) (3,557) Transfers (b) (98) 100 (2) — Gross value at December 31, 2020 (a) 9,600 61,074 1,633 72,307 Changes in scope of consolidation (c) 1,805 1,821 — 3,626 Acquisitions and other increases 339 159 118 616 Disposals and other decreases (313) (173) (16) (502) Currency translation differences 560 2,234 24 2,818 Transfers (b) (784) 791 (7) — Gross value at December 31, 2021 11,207 65,906 1,752 78,865 Changes in scope of consolidation (c) — 499 (35) 464 Acquisitions and other increases 277 195 99 571 Disposals and other decreases (72) (423) (48) (543) Currency translation differences 518 1,994 21 2,533 Transfers (b) (1,576) 1,408 (6) (174) Gross value at December 31, 2022 10,354 69,579 1,783 81,716 Accumulated amortization & impairment at January 1, 2020 (a) (3,396) (50,314) (1,077) (54,787) Amortization expense (a) — (1,707) (112) (1,819) Impairment losses, net of reversals (d) (328) (2) — (330) Disposals and other decreases 44 232 45 321 Currency translation differences 158 2,460 31 2,649 Transfers (b) 14 (14) — — Accumulated amortization & impairment at December 31, 2020 (a) (3,508) (49,345) (1,113) (53,966) Amortization expense — (1,621) (119) (1,740) Impairment losses, net of reversals (d) (150) (42) — (192) Disposals and other decreases 313 133 16 462 Currency translation differences (132) (1,869) (21) (2,022) Accumulated amortization & impairment at December 31, 2021 (3,477) (52,744) (1,237) (57,458) Changes in scope of consolidation — — 11 11 Amortization expense (e) — (2,099) (97) (2,196) Impairment losses, net of reversals (d) (1,107) 1,561 — 454 Disposals and other decreases 75 411 39 525 Currency translation differences (7) (1,567) (17) (1,591) Transfers (a) 388 (214) 5 179 Accumulated amortization & impairment at December 31, 2022 (4,128) (54,652) (1,296) (60,076) Carrying amount at December 31, 2020 6,092 11,729 520 18,341 Carrying amount at December 31, 2021 7,730 13,162 515 21,407 Carrying amount at December 31, 2022 6,226 14,927 487 21,640 (a) Includes the impact of the IFRIC agenda decision of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement (see Note A.2.1.). (b) The “Transfers” line mainly comprises (i) acquired R&D that came into commercial use during the period and (ii) reclassifications of assets as held for sale or exchange. (c) The “Changes in scope of consolidation” line corresponds to the fair value of intangible assets recognized in connection with acquisitions made during the period (see Notes D.1. and D.2.). (d) See Note D.5. (e) The amendment to the terms of the IO License and Collaboration Agreement resulted in the recognition of an amortization charge of €226 million (see Note C.1.). “Products, trademarks and other rights” mainly comprise: • “marketed products”, with a carrying amount of €12.7 billion as of December 31, 2022 (versus €11.7 billion as of December 31, 2021 and €11.4 billion as of December 31, 2020) and a weighted average amortization period of approximately 10 years; and • “technological platforms”, with a carrying amount of €2.2 billion as of December 31, 2022 (versus €1.2 billion as of December 31, 2021 and €0.2 billion as of December 31, 2020) and a weighted average amortization period of approximately 18 years. The table below provides information about the principal “marketed products”, which were recognized in connection with major acquisitions made by Sanofi and represented 92% of the carrying amount of that item as of December 31, 2022: (€ million) Gross Accumulated Carrying amount at December 31, 2022 Amortization period (years) (a) Residual amortization period (years) (b) Carrying amount at December 31, 2021 Carrying amount at December 31, 2020 Genzyme 10,490 (9,869) 621 10 2 1,032 1,485 Boehringer Ingelheim 3,633 (1,596) 2,037 17 12 2,213 2,489 Aventis 34,684 (34,626) 58 9 10 73 110 Chattem 1,360 (786) 574 23 11 593 602 Protein Sciences 857 (359) 498 13 8 532 554 Ablynx 1,966 (609) 1,357 14 10 1,494 1,861 Bioverativ 7,955 (3,119) 4,836 13 9 3,065 3,240 Kadmon 1,882 (180) 1,702 12 11 1,750 — Total: principal marketed products 62,827 (51,144) 11,683 10,752 10,341 (a) Weighted averages. The amortization periods for these products vary between 1 and 25 years. (b) Weighted averages. Acquisitions of other intangible assets (excluding software) during 2022 amounted to €472 million. The main items were upfront and milestone payments within the Specialty Care GBU. The principal intangible assets brought into service during 2022 were: • Enjaymo ® (sutimlimab-jome), a treatment for cold agglutinin disease (gross value €854 million net of impairment of €363 million), with effect from the date of marketing approval (February 2022); and • technology platforms (€525 million). The main asset brought into service during 2021 was the Translate Bio mRNA technology platform. During 2020, some of the acquired research and development came into commercial use, and started being amortized from the date of marketing approval; the main items involved were Sarclisa ® , indicated for the treatment of relapsed refractory multiple myeloma, and the meningococcal vaccine MenQuadfi ® . Amortization of other intangible assets is recognized in the income statement within the line item Amortization of intangible assets , except for amortization of software and other rights of an industrial or operational nature which is recognized in the relevant classification of expense by function. An analysis of amortization of software is shown in the table below: (€ million) 2022 2021 2020 (a) Cost of sales 10 18 19 Research and development expenses 1 3 2 Selling and general expenses 82 98 87 Other operating expenses 4 — 4 Total 97 119 112 (a) Includes the impact of the IFRIC agenda decision of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement (see Note A.2.1.).

Impairment of intangible assets

Impairment of intangible assets and property, plant and equipment	12 Months Ended
	Dec. 31, 2022
Impairment Of Assets [Abstract]
Impairment of intangible assets and property, plant and equipment	Impairment of intangible assets and property, plant and equipment Goodwill In accordance with IAS 36, goodwill is allocated to groups of cash generating units (CGUs) at a level corresponding to the Pharmaceuticals, Consumer Healthcare and Vaccines segments. When testing goodwill annually for impairment, the recoverable amount is determined for each segment on the basis of value in use, determined using discounted estimates of the future cash flows in accordance with the policies described in Note B.6.1. The allocation of goodwill as of December 31, 2022 is shown below: (€ million) Pharmaceuticals Consumer Healthcare Vaccines Total Goodwill 39,421 6,690 3,781 49,892 The value in use of each segment was determined by applying an after-tax discount rate to estimated future after-tax cash flows. A separate discount rate is used for each segment to reflect the specific economic conditions of that segment. The rates used for impairment testing in 2022 were 7.25% for the Pharmaceuticals segment, 7.00% for the Consumer Healthcare segment and 7.25% for the Vaccines segment; an identical value in use for Sanofi as a whole would be obtained by applying a uniform 7.2% rate to all three segments. The pre-tax discount rates applied to estimated pre-tax cash flows are calculated by iteration from the previously-determined value in use. Those pre-tax discount rates were 9.9% for the Pharmaceuticals segment, 9.4% for the Consumer Healthcare segment and 9.9% for the Vaccines segment, and equate to a uniform rate of 9.8% for Sanofi as a whole. The assumptions used in testing goodwill for impairment are reviewed annually. Apart from the discount rate, the principal assumptions used in 2022 were as follows: • the perpetual growth rates applied to future cash flows were zero for the Pharmaceuticals and Vaccines segments, and 1% for the Consumer Healthcare segment; • Sanofi also applies assumptions on the probability of success of current research and development projects, and more generally on its ability to renew the product portfolio in the longer term. Value in use (determined as described above) is compared with the carrying amount, and this comparison is then subjected to sensitivity analyses by reference to the principal parameters, including: • changes in the discount rate; • changes in the perpetual growth rate; and • fluctuations in operating margin. No impairment of goodwill would need to be recognized in the event of a reasonably possible change in the assumptions used in 2022. A value in use calculation for each of the segments would not result in an impairment loss using: • a discount rate up to 2.6 percentage points above the rates actually used; or • a perpetual growth rate up to 4.3 percentage points below the rates actually used; or • an operating margin up to 6.7 percentage points below the rates actually used. No impairment losses were recognized against goodwill in the years ended December 31, 2022, 2021 or 2020. Other intangible assets When there is evidence that an asset may have become impaired, the asset’s value in use is calculated by applying an after-tax discount rate to the estimated future after-tax cash flows from that asset. For the purposes of impairment testing, the tax cash flows relating to the asset are determined using a notional tax rate incorporating the notional tax benefit that would result from amortizing the asset if its value in use were regarded as its depreciable amount for tax purposes. Applying after-tax discount rates to after-tax cash flows gives the same values in use as would be obtained by applying pre-tax discount rates to pre-tax cash flows. The after-tax discount rates used in 2022 for impairment testing of other intangible assets in the Pharmaceuticals, Consumer Healthcare and Vaccines segments were obtained by adjusting Sanofi’s weighted average cost of capital to reflect specific country and business risks, giving after-tax discount rates in a range from 7.25% to 8.25%. In most instances, there are no market data that would enable fair value less costs to sell to be determined other than by means of developing a similar estimate based on future cash flows. Consequently, recoverable amount is in substance equal to value in use. The estimates used to determine value in use are sensitive to assumptions specific to the nature of the asset and to Sanofi's activities. Apart from the discount rate, the principal assumptions used in 2022 were as follows: • mid-term and long-term forecasts; • perpetual growth or attrition rates, when applicable; and • probability of success of current research and development projects. The assumptions used in testing intangible assets for impairment are reviewed at least annually. In 2022, 2021 and 2020, impairment testing of other intangible assets (excluding software) resulted in the recognition of net impairment losses as shown below: (€ million) 2022 2021 2020 Impairment of other intangible assets, net of reversals (excluding software) (454) 192 330 Marketed products (1,561) 42 2 Pharmaceuticals (a) (1,542) 1 2 Vaccines 16 — — Consumer Healthcare (35) 41 — Research and development projects (a) / (b) 1,107 150 328 (a) For 2022, these amounts mainly comprise a reversal of €2,154 million of impairment losses taken against Eloctate ® and BIVV001 (assets belonging to the Eloctate franchise), consisting of €1,554 million for marketed products and €600 million for research and development projects respectively. In 2019, the launch of competing products for Eloctate ® led Sanofi to update its sales forecasts for products belonging to the franchise, as a result of which impairment losses of €2.8 billion were recognized against the assets in question. The reversal reflects the approval by the FDA on February 22, 2023 of the marketing authorization application for ALTUVIIIO™ (the commercial name of efanesoctocog alpha, corresponding to the BIVV001 project), which was submitted in 2022. (b) For 2022, this amount mainly comprises: – an impairment loss of €1,586 million taken against the development project for SAR444245 (non-alpha interleukin-2), recognized following revised cash flow projections reflecting unfavorable developments in the launch schedule; – the €600m reversal relating to the BIVV001 project (see above). For 2021, this line relates to the discontinuation of the development of sutimlimab in the treatment of Immune Thrombocytopenic Purpura (ITP), and to the termination of various research projects in Vaccines. For 2020, this line mainly comprises impairment losses taken against R&D programs within the Specialty Care GBU, and the discontinuation of certain R&D programs and collaboration agreements in Diabetes. Property, plant and equipment Impairment losses taken against property, plant and equipment are disclosed in Note D.3.

Investments accounted for using

Investments accounted for using the equity method	12 Months Ended
	Dec. 31, 2022
Interests In Other Entities [Abstract]
Investments accounted for using the equity method	Investments accounted for using the equity method Investments accounted for using the equity method comprise associates and joint ventures (see Note B.1.), and are set forth below. (€ million) % interest 2022 2021 2020 EUROAPI (a) 30.1 392 — — Infraserv GmbH & Co. Höchst KG (b) 31.2 97 80 72 MSP Vaccine Company (c) 50.0 104 88 44 Other investments — 84 82 85 Total 677 250 201 (a) Following the distribution in kind and the acquisition of an equity interest by EPIC Bpifrance, Sanofi holds 30.1% of the capital of EUROAPI (see Note B.1.). (b) Joint venture. (c) Joint venture. MSP Vaccine Company owns 100% of MCM Vaccine B.V. The table below shows Sanofi’s overall share of (i) profit or loss and (ii) other comprehensive income from investments accounted for using the equity method, showing the split between associates and joint ventures in accordance with IFRS 12 (the amounts for each individual associate or joint venture are not material): 2022 2021 2020 (€ million) Joint ventures Associates Joint ventures Associates Joint ventures Associates Share of profit/(loss) from investments accounted for using the equity method 74 (6) 26 13 4 355 (a) Share of other comprehensive income from investments accounted for using the equity method (2) (3) (6) — 8 (311) Total 72 (9) 20 13 12 44 (a) Includes €343 million for Sanofi's share of the net income of Regeneron up to and including May 29, 2020 (see Note D.2.2.). The financial statements include arm’s length commercial transactions between Sanofi and some equity-accounted investments that are classified as related parties. The principal transactions and balances with related parties are summarized below: (€ million) 2022 (b) 2021 2020 Sales 131 70 75 Royalties and other income (a) 81 66 97 Accounts receivable and other receivables 174 116 50 Purchases and other expenses (including research expenses) (a) 477 178 747 Accounts payable and other payables 132 28 15 (a) For 2020, these amounts include transactions between Sanofi and Regeneron for the period from January 1 through May 29, 2020. The table above does not include the repurchase by Regeneron of its own shares from Sanofi (see Note D.2.2.). (b) In 2022, these items include Sanofi's transactions with EUROAPI from May 10, 2022 (see Note D.1.). There were no funding commitments to associates and joint ventures as of December 31, 2022, December 31, 2021 or December 31, 2020. For off balance sheet commitments of an operational nature involving joint ventures, see Note D.21.1.

Other non-current assets

Other non-current assets	12 Months Ended
	Dec. 31, 2022
Subclassifications of assets, liabilities and equities [abstract]
Other non-current assets	Other non-current assets Other non-current assets comprise: (€ million) 2022 2021 2020 Equity instruments at fair value through other comprehensive income (D.7.1.) 936 823 588 Debt instruments at fair value through other comprehensive income (D.7.2.) 329 447 426 Other financial assets at fair value through profit or loss (D.7.3.) 823 902 890 Pre-funded pension obligations (Note D.19.1.) 269 408 177 Long-term prepaid expenses (a) 286 59 92 Long-term loans and advances and other non-current receivables (b) 452 485 537 Derivative financial instruments (Note D.20.) — 3 24 Total 3,095 3,127 2,734 (a) The movement in this item mainly comprises (i) the non-current portion of a $100 million upfront payment made on signature of a research agreement with Exscientia on January 7, 2022 to develop a portfolio of precision-engineered medicines using artificial intelligence; and (ii) the non-current portion of a $150 million upfront payment made as part of a strategic partnership with IGM Biosciences signed on March 29, 2022, with a view to developing targets in oncology, immunology and inflammation (b) As of December 31, 2022, this item includes a receivable under a sub-lease amounting to €164 million, or €227 million before discounting. D.7.1. Equity instruments at fair value through other comprehensive income Quoted equity investments The line “Equity instruments at fair value through other comprehensive income” includes equity investments quoted in an active market with a carrying amount of €387 million as of December 31, 2022, €396 million as of December 31, 2021 and €439 million as of December 31, 2020. The main changes in quoted equity investments included in the “Equity instruments at fair value through other comprehensive income” category in the year ended December 31, 2022 are described below: • the sale in June 2022 of the residual equity interest in Regeneron (see Note C.1.). for $174 million, the entire loss on which was recorded within Other comprehensive income ; and • the acquisition of an equity interest in Innovent Biologics, in connection with a strategic collaboration agreement to intensify development in oncology medicines signed in August 2022, which had a fair value of €250 million as of that date and €228 million as of December 31, 2022. The main changes in quoted equity investments included in this category in previous years are described below: • in 2021, following completion of the acquisition of Translate Bio on September 14, 2021 (see Note D.2.1.), the equity interest of approximately 5% in Translate Bio previously held by Sanofi ceased to be accounted for as an equity instrument at fair value through other comprehensive income ; • in 2020: – following the sale of 22.8 million shares of Regeneron common stock on May 29, 2020 (see Note D.2.2.), Sanofi ceased to exercise significant influence over Regeneron, and this investment ceased to be accounted for using the equity method (see Note D.6.). In accordance with IFRS 9 (Financial Instruments), the 400,000 shares retained by Sanofi were classified in the “Equity instruments at fair value through other comprehensive income” category as of May 29, 2020, at a carrying amount of €221 million. As of December 31, 2020, Sanofi held 279,766 Regeneron shares with a carrying amount of €111 million, – an equity injection was made into Translate Bio under the terms of the collaboration and license agreement announced on June 23, 2020, which had a carrying amount of €74 million as of December 31, 2021 and represented an equity interest of approximately 8% of Translate Bio as of that date, – Sanofi owns equity interests in quoted biotechnology companies. Movements in the quoted market prices of the shares held in those companies generated a net gain of €357 million, recognized in “Equity instruments at fair value through other comprehensive income”. A 10% decline in stock prices of the quoted equity investments included within “Equity instruments at fair value through other comprehensive income” would have had a pre-tax impact of €39 million on Other comprehensive income as of December 31, 2022. Unquoted equity investments The line item “Equity instruments at fair value through other comprehensive income” also includes equity investments not quoted in an active market with a carrying amount of €549 million as of December 31, 2022, €427 million as of December 31, 2021 and €149 million as of December 31, 2020. The change in unquoted equity investments included in the “Equity instruments at fair value through other comprehensive income” category during the year ended December 31, 2022 was mainly due to various equity stakes acquired through the Sanofi Ventures fund, partly offset by the sale in October 2022 of the 19% non-controlling interest in Onduo for $175 million; the entire gain on the disposal was recognised in Other comprehensive income . D.7.2. Debt instruments at fair value through other comprehensive income The “Debt instruments at fair value through other comprehensive income” category includes quoted euro-denominated senior bonds amounting to €329 million as of December 31, 2022, including €104 million of securities obtained in exchange for financial assets held to meet obligations to employees under post-employment benefit plans. Sanofi held €447 million of quoted senior bonds as of December 31, 2021 and €426 million as of December 31, 2020. As regards debt instruments held to meet obligations to employees under post-employment benefit plans, an increase of 10 basis points in market interest rates as of December 31, 2022 would have had a pre-tax impact of €1 million on Other comprehensive income . As regards other quoted debt instruments, an increase of 10 basis points in market interest rates as of December 31, 2022 would have had a pre-tax impact of €1 million on Other comprehensive income . Other comprehensive income recognized in respect of “Equity instruments at fair value through other comprehensive income” and “Debt instruments at fair value through other comprehensive income” represented unrealized after-tax gains of €256 million for the year ended December 31, 2022, versus unrealized after-tax gains of €322 million for the year ended December 31, 2021 and unrealized after-tax losses of €200 million for the year ended December 31, 2020. An analysis of the change in gains and losses recognized in Other comprehensive income , and of items reclassified to profit or loss, is presented in Note D.15.7. D.7.3. Other financial assets at fair value through profit or loss The “Other financial assets at fair value through profit or loss” category includes: • contingent consideration receivable by Sanofi following the dissolution of the Sanofi Pasteur MSD (SPMSD) joint venture, based on a percentage of MSD’s future sales during the 2017-2024 period of specified products previously distributed by SPMSD (see Note D.12.). The fair value of the MSD contingent consideration was determined by applying the royalty percentage stipulated in the contract to discounted sales projections. A reduction of one percentage point in the discount rate would increase the fair value of the MSD contingent consideration by approximately 1%. Changes in the fair value of this contingent consideration are recognized in the income statement within the line item Fair value remeasurement of contingent consideration (see Note B.18.). As of December 31, 2022, the contingent consideration asset amounted to €303 million (including a non-current portion of €196 million), versus €378 million (non-current portion: €275 million) as of December 31, 2021 and €483 million (non current portion: €374 million) as of December 31, 2020; • a portfolio of financial investments (amounting to €512 million as of December 31, 2022) held to fund a deferred compensation plan provided to certain employees (versus €549 million as of December 31, 2021 and €453 million as of December 31, 2020); • unquoted securities not meeting the definition of equity instruments amounting to €115 million as of December 31, 2022 (versus €78 million as of December 31, 2021 and €63 million as of December 31, 2020).

Assets held for sale or exchang

Assets held for sale or exchange and liabilities related to assets held for sale or exchange	12 Months Ended
	Dec. 31, 2022
Subclassifications of assets, liabilities and equities [abstract]
Assets held for sale or exchange and liabilities related to assets held for sale or exchange	Assets held for sale or exchange and liabilities related to assets held for sale or exchange Assets held for sale or exchange, and liabilities related to assets held for sale or exchange, comprise: (€ million) December 31, 2022 December 31, 2021 December 31, 2020 Assets held for sale or exchange 85 89 83 Liabilities related to assets held for sale or exchange 10 — 32 As of December 31, 2022, assets held for sale mainly related to items of property, plant and equipment. As of December 31, 2021, assets held for sale mainly related to the divestment of a listed equity investments. As of December 31, 2020, assets held for sale mainly related to the planned divestment of an industrial facility in North America.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2022
Subclassifications of assets, liabilities and equities [abstract]
Inventories	Inventories Inventories comprise the following: 2022 2021 2020 (€ million) Gross Allowances Carrying Gross Allowances Carrying Gross Allowances Carrying Raw materials 1,613 (139) 1,474 1,344 (66) 1,278 1,051 (76) 975 Work in process 5,663 (678) 4,985 5,579 (554) 5,025 5,398 (542) 4,856 Finished goods 2,748 (247) 2,501 2,696 (284) 2,412 2,739 (218) 2,521 Total 10,024 (1,064) 8,960 9,619 (904) 8,715 9,188 (836) 8,352 Allowances include write-downs of products on hand pending marketing approval, except in specific circumstances where it is possible to estimate that recovery of the value of inventories as of the end of the reporting period is highly probable. Inventories pledged as security for liabilities amounted to €3 million as of December 31, 2022 (versus €20 million as of December 31, 2021 and €17 million as of December 31, 2020).

Accounts receivable

Accounts receivable	12 Months Ended
	Dec. 31, 2022
Subclassifications of assets, liabilities and equities [abstract]
Accounts receivable	Accounts receivable Accounts receivable break down as follows: (€ million) December 31, 2022 December 31, 2021 December 31, 2020 Gross value 8,537 7,705 7,633 Allowances (113) (137) (142) Carrying amount 8,424 7,568 7,491 The impact of allowances against accounts receivable in 2022 was a net amount of less than €1 million (versus a net expense of €12 million in 2021 and a net expense of €30 million in 2020). The gross value of overdue receivables was €452 million as of December 31, 2022, versus €455 million as of December 31, 2021 and €549 million as of December 31, 2020. Overdue accounts Overdue by Overdue by Overdue by Overdue by Overdue by (€ million) gross value <1 month 1 to 3 months 3 to 6 months 6 to 12 months > 12 months December 31, 2022 452 118 161 87 35 51 December 31, 2021 455 169 151 67 12 56 December 31, 2020 549 271 97 52 34 95 Amounts overdue by more than one month relate mainly to public-sector customers. Some Sanofi subsidiaries have assigned receivables to factoring companies or banks without recourse. The amount of receivables derecognized was €131 million as of December 31, 2022 (€3 million as of December 31, 2021 and €18 million as of December 31, 2020). The residual guarantees relating to such transfers were immaterial as of December 31, 2022.

Other current assets

Other current assets	12 Months Ended
	Dec. 31, 2022
Subclassifications of assets, liabilities and equities [abstract]
Other current assets	Other current assets An analysis of Other current assets is set forth below: (€ million) 2022 2021 2020 Tax receivables, other than corporate income taxes 658 802 687 Prepaid expenses 714 615 525 Other receivables (a) 1,290 805 567 Interest rate derivatives measured at fair value (see Note D.20.) — 11 — Currency derivatives measured at fair value (see Note D.20.) 206 284 58 Other current financial assets (b) 664 1,054 900 Total 3,532 3,571 2,737 (a) This line mainly comprises advance payments to suppliers, and receivables relating to Sanofi's activities as agent under a transitional services agreement. (b) This item includes bank loans and receivables maturing in less than one year with high-grade counterparties. For 2021, this item also includes debt instruments derived from the acquisitions of Translate Bio and Kadmon (carried out in 2021) with maturities of more than 3 months at inception and less than 12 months at December 31, 2021.

Financial assets and liabilitie

Financial assets and liabilities measured at fair value	12 Months Ended
	Dec. 31, 2022
Fair Value Measurement [Abstract]
Financial assets and liabilities measured at fair value	Financial assets and liabilities measured at fair value Under IFRS 7 (Financial Instruments: Disclosures), fair value measurements must be classified using a fair value hierarchy with the following levels: • level 1: quoted prices in active markets for identical assets or liabilities (without modification or repackaging); • level 2: quoted prices in active markets for similar assets and liabilities, or valuation techniques in which all important inputs are derived from observable market data; • level 3: valuation techniques in which not all important inputs are derived from observable market data. The valuation techniques used are described in Note B.8.5. The table below shows the balance sheet amounts of assets and liabilities measured at fair value. 2022 2021 2020 Level in the fair value hierarchy Level in the fair value Level in the fair value (€ million) Note Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Financial assets measured at fair value Quoted equity investments D.7.1. 387 — — 396 — — 439 — — Unquoted equity investments D.7.1. — — 549 — — 427 — — 149 Quoted debt securities D.7.2. 329 — — 447 — — 426 — — Unquoted debt securities not meeting the definition of equity instruments D.7.3. — — 115 — — 78 — — 63 Contingent consideration relating to divestments D.7.3. — — 303 — — 378 — — 483 Financial assets held to meet obligations under deferred compensation plans D.7.3. and D.11. 512 — — 549 — — 454 — — Non-current derivatives D.7. — — — — 3 — — 24 — Current derivatives D.11. — 206 — — 295 — — 58 — Mutual fund investments D.13. 9,537 — — 5,057 — — 8,703 — — Total financial assets measured at fair value 10,765 206 967 6,449 298 883 10,022 82 695 Financial liabilities measured at fair value Bayer contingent purchase consideration arising from the acquisition of Genzyme D.18. — — 26 — — 59 — — 104 MSD contingent consideration (European vaccines business) D.18. — — 204 — — 269 — — 312 Shire contingent consideration arising from the acquisition of Translate Bio D.18. — — 380 — — 354 — — — Contingent consideration arising from acquisition of Amunix D.18. — — 165 — — — — — — Other contingent consideration arising from business combinations and acquisitions D.18. — — 4 — — 32 — — 189 Non-current derivatives D.19. — 232 — — 6 — — 92 — Current derivatives D.19.5 — 94 — — 79 — — 205 — Total financial liabilities measured at fair value — 326 779 — 85 714 — 297 605 No transfers between the different levels of the fair value hierarchy occurred during 2022.

Cash and cash equivalents

Cash and cash equivalents	12 Months Ended
	Dec. 31, 2022
Subclassifications of assets, liabilities and equities [abstract]
Cash and cash equivalents	Cash and cash equivalents (€ million) 2022 2021 2020 Cash 1,385 1,358 1,144 Cash equivalents (a) 11,351 8,740 12,771 Cash and cash equivalents 12,736 10,098 13,915 (a) As of December 31, 2022, cash equivalents mainly comprised the following: (i) €9,537 million invested in euro and US dollar denominated money-market mutual funds (December 31, 2021: €5,057 million; December 31, 2020: €8,703 million); (ii) €1,167 million of term deposits (December 31, 2021: €2,768 million; December 31, 2020: €3,259 million) and (iii) nil commercial paper (December 31, 2021: €179 million; December 31, 2020: €74 million). Cash equivalents also include €439 million held by captive insurance and reinsurance companies in accordance with insurance regulations (December 31, 2021: €427 million; December 31, 2020: €425 million).

Net deferred tax position

Net deferred tax position	12 Months Ended
	Dec. 31, 2022
Income Taxes [Abstract]
Net deferred tax position	Net deferred tax position An analysis of the net deferred tax position is set forth below: (€ million) 2022 2021 2020 (d) Deferred taxes on: Consolidation adjustments (intragroup margin in inventory) 1,388 1,292 1,142 Provision for pensions and other employee benefits 850 1,117 1,156 Remeasurement of other acquired intangible assets (3,269) (a) (3,079) (3,083) Recognition of acquired property, plant and equipment at fair value (24) (26) (27) Equity interests in subsidiaries and investments in other entities (b) (617) (590) (522) Tax losses available for carry-forward 1,506 1,516 1,327 Stock options and other share-based payments 92 88 89 Accrued expenses and provisions deductible at the time of payment (c) 1,859 1,585 1,399 Other 1,755 1,078 925 Net deferred tax asset/(liability) 3,540 2,981 2,406 (a) As of December 31, 2022, includes remeasurements of the acquired intangible assets of Bioverativ (€1,429 million), Principia (€625 million), Ablynx (€229 million), Genzyme (€150 million) and Amunix (€118 million). (b) In some countries, Sanofi is liable for withholding taxes and other tax charges when dividends are distributed. Consequently, Sanofi recognizes a deferred tax liability on the reserves of French and foreign subsidiaries (approximately €59.1 billion) which it regards as likely to be distributed in the foreseeable future. In determining the amount of the deferred tax liability as of December 31, 2022, Sanofi took into account changes in the ownership structure of certain subsidiaries, and the effects of changes in the taxation of dividends in France, following the ruling of the Court of Justice of the European Union in the Steria case and the resulting amendments to the 2015 Finance Act. (c) Includes deferred tax assets related to restructuring provisions, amounting to €256 million as of December 31, 2022, €307 million as of December 31, 2021, and €259 million as of December 31, 2020. (d) Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021. The reserves of Sanofi subsidiaries that would be taxable if distributed but for which no distribution is planned, and for which no deferred tax liability has therefore been recognized, totaled €10.6 billion as of December 31, 2022, compared with €10.0 billion as of December 31, 2021 and €11.5 billion as of December 31, 2020. Most of Sanofi’s tax loss carry-forwards are available indefinitely. For a description of policies on the recognition of deferred tax assets, refer to Note B.22. For each tax consolidation, the recognition of deferred tax assets is determined on the basis of profit forecasts that are consistent with Sanofi’s medium-term strategic plan, and taking into consideration the tax consequences of the strategic opportunities available to Sanofi within the period of availability of tax loss carry-forwards and the specific circumstances of each tax consolidation. Deferred tax assets relating to tax loss carry-forwards as of December 31, 2022 amounted to €2,650 million, of which €1,144 million were not recognized (including €488 million in respect of capital losses). This compares with €2,391 million as of December 31, 2021 (of which €875 million were not recognized) and €1,658 million as of December 31, 2020 (of which €331 million were not recognized). The table below shows when tax losses available for carry-forward are due to expire: (€ million) Tax losses available for carry-forward (a) 2023 — 2024 3 2025 21 2026 28 2027 102 2028 and later 8,349 Total as of December 31, 2022 8,503 Total as of December 31, 2021 7,644 Total as of December 31, 2020 6,515 (a) Excluding tax loss carry-forwards on asset disposals. Such carry-forwards amounted to €5 million as of December 31, 2022, €5 million as of December 31, 2021 and €6 million as of December 31, 2020. Use of tax loss carry-forwards is limited to the entity in which they arose. In jurisdictions where tax consolidations are in place, tax losses can be netted against taxable income generated by entities in the same tax consolidation. Deferred tax assets not recognized (primarily because their future recovery was not regarded as probable given the expected results of the entities in question) amounted to €995 million in 2022, €615 million in 2021 and €346 million in 2020.

Consolidated shareholders_ equi

Consolidated shareholders’ equity	12 Months Ended
	Dec. 31, 2022
Share Capital, Reserves And Other Equity Interest [Abstract]
Consolidated shareholders' equity	Consolidated shareholders’ equity D.15.1. Share capital As of December 31, 2022, the share capital w as €2,521,671,464, consisting of 1,260,835,732 shar es with a par value of €2. Treasury shares held by Sanofi are as follows: Number of shares (million) % of share capital December 31, 2022 8.20 0.650 % December 31, 2021 11.02 0.872 % December 31, 2020 8.28 0.658 % January 1, 2020 0.02 0.002 % Treasury shares are deducted from shareholders’ equity. Gains and losses on disposals of treasury shares are recorded directly in equity and are not recognized in net income for the period. Movements in the share capital of the Sanofi parent company over the last three years are set forth below: Date Transaction Number of shares December 31, 2019 1,253,846,111 During 2020 Capital increase by exercise of stock subscription options (a) 868,655 During 2020 Capital increase by issuance of restricted shares (b) 1,666,256 Board meeting of July 28, 2020 Capital increase reserved for employees 2,590,716 December 31, 2020 1,258,971,738 During 2021 Capital increase by exercise of stock subscription options (a) 190,076 During 2021 Capital increase by issuance of restricted shares (b) 1,836,179 Board meeting of July 28, 2021 Capital increase reserved for employees 2,562,702 December 31, 2021 1,263,560,695 During 2022 Capital increase by exercise of stock subscription options (a) 490,373 During 2022 Capital increase by issuance of restricted shares (b) 1,499,987 Board meeting of July 27, 2022 Capital increase reserved for employees 2,027,057 Board meeting of December 14, 2022 Reduction in share capital by cancellation of (6,742,380) December 31, 2022 1,260,835,732 (a) Shares issued on exercise of Sanofi stock subscription options. (b) Shares vesting under restricted share plans and issued in the period. For the disclosures about the management of capital required under IFRS 7, refer to Note B.27. D.15.2. Restricted share plans Restricted share plans are accounted for in accordance with the policies described in Note B.24.3. The principal characteristics of those plans are as follows: 2022 2021 2020 Type of plan Performance Performance Performance Performance Performance Performance Date of Board meeting approving the plan May 3, 2022 December 14, 2022 April 30, 2021 October 27, 2021 April 28, 2020 October 28, 2020 Service period 3 years 3 years 3 years 3 years 3 years 3 years Total number of shares awarded 3,344,432 109,981 3,484,420 13,521 3,340,501 73,027 Of which with no market condition 2,000,627 10,335 2,209,901 — 2,536,893 — Fair value per share awarded (a) €91.19 €79.17 €77.27 — €82.36 — Of which with market condition 1,343,805 99,646 1,274,519 13,521 803,608 73,027 Fair value per share awarded other than to the Chief Executive Officer (b) €86.65 €69.60 €71.30 €68.45 €76.11 €63.18 Fair value per share awarded other than to the Chief Executive Officer - additional shares (c) €49.00 €54.70 — — — — Fair value per share awarded to the Chief Executive Officer (b) €84.46 — €71.30 — €76.11 — Fair value of plan at the date of grant (€ million) 294 8 262 1 270 5 (a) Market price of Sanofi shares at the date of grant, adjusted for dividends expected during the vesting period. (b) Weighting between (i) fair value determined using the Monte Carlo model and (ii) market price of Sanofi shares at the date of grant, adjusted for dividends expected during the vesting period. (c) Additional tranche subject to a higher level of market conditions: 114,874 additional shares were awarded in May 2022, and 9,066 additional shares were awarded in December 2022. The total expense recognized for all restricted share plans, and the number of restricted shares not yet fully vested, are shown in the table below: 2022 2021 2020 Total expense for restricted share plans (€ million) 206 193 222 Number of shares not yet fully vested 9,121,573 9,507,849 10,546,612 Under 2022 plans 3,206,861 — — Under 2021 plans 3,097,531 3,364,895 — Under 2020 plans 2,817,181 3,014,496 3,284,558 Under 2019 plans — 3,128,458 3,375,717 Under 2018 plans — — 3,886,337 D.15.3. Capital increases The characteristics of the employee share ownership plans awarded in the form of a capital increase reserved for employees in 2022, 2021 and 2020 are summarized in the table below: 2022 2021 2020 Date of Board meeting approving the plan February 3, 2022 February 4, 2021 February 5, 2020 Subscription price (€) (a) 80.21 69.38 70.67 Subscription period June 9-29, 2022 June 7-25, 2021 June 8-26, 2020 Number of shares subscribed 1,909,008 2,438,590 2,467,101 Number of shares issued immediately as employer’s contribution 118,049 124,112 123,615 (a) Subscription price representing 80% of the average of the opening quoted market prices of Sanofi shares during the 20 trading days preceding June 6, 2022, June 3, 2021 and June 2, 2020, respectively. The table below sets forth the expense recognized for each plan: (€ million) 2022 2021 2020 Expense recognized 39 51 52 of which employer’s contribution 11 11 11 D.15.4. Repurchase of Sanofi shares The Annual General Meetings of Sanofi shareholders held on May 3, 2022, April 30, 2021 and April 28, 2020 each authorized a share repurchase program for a period of 18 months. The following repurchases have been made under those programs: (in number of shares and € million) Year of authorization 2022 2021 2020 Number Value Number Value Number Value 2022 program 1,510,000 137 — — — — 2021 program 3,976,992 360 2,765,388 242 — — 2020 program — — 1,758,569 140 5,685,426 461 2019 program — — — — 3,982,939 361 D.15.5. Reductions in share capital Reductions in share capital for the accounting periods presented are described in the table included at Note D.15.1. above. Those reductions have no impact on shareholders’ equity. D.15.6. Currency translation differences Currency translation differences comprise the following: (€ million) 2022 2021 2020 (a) Attributable to equity holders of Sanofi 1,499 (865) (3,384) Attributable to non-controlling interests (37) (42) (55) Total 1,462 (907) (3,439) (a) Includes the impact of the IFRIC agenda decision of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement, as described in Note A.2.1. to the financial statements for the year ended December 31, 2021. The balance as of December 31, 2022 includes an after-tax amount of €(580) million relating to hedges of net investments in foreign operations (refer to Note B.8.3. for a description of the relevant accounting policy), compared with €(317) million as of December 31, 2021 and €(136) million as of December 31, 2020. The movement in Currency translation differences is mainly attributable to the US dollar. D.15.7. Other comprehensive income Movements within other comprehensive income are shown below: (€ million) 2022 2021 2020 (a) Actuarial gains/(losses): • Actuarial gains/(losses) excluding investments accounted for using the equity method (see Note D.19.1.) 650 685 (266) • Actuarial gains/(losses) of investments accounted for using the equity method, net of taxes 4 1 (1) • Tax effects (212) (36) 45 Equity instruments included in financial assets and financial liabilities: • Change in fair value (excluding investments accounted for using the equity method) (4) 154 358 • Change in fair value (investments accounted for using the equity method, net of taxes) — — (14) • Equity risk hedging instruments designated as fair value hedges 17 11 (24) • Tax effects (4) (18) (84) Items not subsequently reclassifiable to profit or loss 451 797 14 Debt instruments included in financial assets: • Change in fair value (excluding investments accounted for using the equity method) (b) (77) (21) 15 • Tax effects 15 5 (3) Cash flow and fair value hedges: • Change in fair value (excluding investments accounted for using the equity method) (c) 5 (6) 4 • Change in fair value (investments accounted for using the equity method, net of taxes) 2 — — ▪ Tax effects (1) 2 (2) Change in currency translation differences: • Currency translation differences on foreign subsidiaries (excluding investments accounted for using the equity method) (d) 2,643 2,719 (3,870) • Currency translation differences (investments accounted for using the equity method) (d) (11) (6) 32 • Currency translation differences related to the investment in Regeneron and reclassified to profit or loss (e) — — (318) • Hedges of net investments in foreign operations (d) (354) (254) 180 • Tax effects (e) 91 71 (59) Items subsequently reclassifiable to profit or loss 2,313 2,510 (4,021) (a) Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021. (b) Amounts reclassified to profit or loss: immaterial amount in 2022, €4 million in 2021 and €5 million in 2020. (c) Amounts reclassified to profit or loss: €2 million in 2022, €12 million in 2021 and €1 million in 2020. (d) Amounts reclassified to profit or loss: €40 million in 2022, including €35 million relating to the deconsolidation of EUROAPI (see note D.1.). The amounts reclassified to profit and loss were immaterial in 2021 and 2020. Currency translation differences arise from the translation into euros of the financial statements of foreign subsidiaries, and are mainly due to the appreciation of the dollar against the euro. (e) The amount recorded for 2020 relates to the translation reserve arising on the investment in Regeneron; the reserve was reclassified to profit or loss in accordance with IAS 21 (The Effects of Changes in Foreign Exchange Rates), including €2 million (net of tax) relating to hedges of net investments in foreign operations. D.15.8. Stock options Stock option plans awarded and measurement of stock option plans No stock options were awarded during 2022, 2021 or 2020. Stock subscription option plans Details of the terms of exercise of stock subscription options granted under the various plans are presented below in Sanofi share equivalents. These plans were awarded to certain corporate officers and employees of Sanofi companies. The table shows all Sanofi stock subscription option plans still outstanding or under which options were exercised in the year ended December 31, 2022: Source Date of grant Number of Start date of Expiry date Exercise Number of options outstanding as of 12/31/2022 Sanofi-Aventis 03/05/2012 814,050 03/06/2016 03/05/2022 56.44 — Sanofi 03/05/2013 788,725 03/06/2017 03/05/2023 72.19 78,089 Sanofi 03/05/2014 1,009,250 03/06/2018 03/05/2024 73.48 506,042 Sanofi 06/24/2015 435,000 06/25/2019 06/24/2025 89.38 338,464 Sanofi 05/04/2016 402,750 05/05/2020 05/04/2026 75.90 264,750 Sanofi 05/10/2017 378,040 05/11/2021 05/10/2027 88.97 268,440 Sanofi 05/02/2018 220,000 05/03/2022 05/02/2028 65.84 168,784 Sanofi 04/30/2019 220,000 05/02/2023 04/30/2029 76.71 213,400 Total 1,837,969 The exercise of all outstanding stock subscription options would increase shareholders’ equity by approximately €145 million. The exercise of each option results in the issuance of one share. Summary of stock option plans A summary of stock options outstanding at each balance sheet date, and of movements during the relevant periods, is presented below: Number of Weighted average Total Options outstanding at January 1, 2020 3,822,020 70.58 270 Options exercisable 2,650,375 67.14 178 Options exercised (868,655) 59.20 (52) Options cancelled (a) (91,305) 87.73 (8) Options forfeited (282,790) 54.12 (15) Options outstanding at December 31, 2020 2,579,270 75.61 195 Options exercisable 1,845,050 74.51 137 Options exercised (190,076) 59.53 (11) Options cancelled (a) (51,216) 65.84 (3) Options forfeited (10) 50.48 — Options outstanding at December 31, 2021 2,337,968 77.13 180 Options exercisable 1,949,184 78.15 152 Options exercised (490,373) 71.39 (35) Options cancelled (a) (9,626) 80.56 (1) Options outstanding at December 31, 2022 1,837,969 78.64 145 Options exercisable 1,624,569 78.89 128 (a) Mainly due to the grantees leaving Sanofi. The table below provides summary information about options outstanding and exercisable as of December 31, 2022: Outstanding Exercisable Range of exercise prices per share Number of Weighted Weighted Number of Weighted From €60.00 to €70.00 per share 168,784 5.34 65.84 168,784 65.84 From €70.00 to €80.00 per share 1,062,281 2.68 74.64 848,881 74.12 From €80.00 to €90.00 per share 606,904 3.31 89.20 606,904 89.20 Total 1,837,969 1,624,569 D.15.9. Number of shares used to compute diluted earnings per share Diluted earnings per share is computed using the number of shares outstanding plus stock options with dilutive effect and restricted shares. (million) 2022 2021 2020 Average number of shares outstanding 1,251.9 1,252.5 1,253.6 Adjustment for stock options with dilutive effect 0.3 0.3 0.4 Adjustment for restricted shares 4.7 5.1 6.1 Average number of shares used to compute diluted earnings per share 1,256.9 1,257.9 1,260.1 In 2022, all stock options were taken into account in computing diluted earnings per share because they all had a dilutive effect. In both 2021 and 2020, 0.6 million stock options were not taken into account in computing diluted earnings per share because they had no dilutive effect.

Non-controlling interests

Non-controlling interests	12 Months Ended
	Dec. 31, 2022
Interests In Other Entities [Abstract]
Non-controlling interests	Non-controlling interestsNon-controlling interests did not represent a material component of Sanofi’s consolidated financial statements in the years ended December 31, 2022, 2021 and 2020

Debt, cash and cash equivalents

Debt, cash and cash equivalents and lease liabilities	12 Months Ended
	Dec. 31, 2022
Financial Instruments [Abstract]
Debt, cash and cash equivalents and lease liabilities	Debt, cash and cash equivalents and lease liabilities D.17.1. Debt, cash and cash equivalents Changes in Sanofi's financial position during the period were as follows: (€ million) 2022 2021 2020 Long-term debt 14,857 17,123 19,745 Short-term debt and current portion of long-term debt 4,174 3,183 2,767 Interest rate and currency derivatives used to manage debt 187 (56) 119 Total debt 19,218 20,250 22,631 Cash and cash equivalents (12,736) (10,098) (13,915) Interest rate and currency derivatives used to manage cash and cash equivalents (45) (169) 74 Net debt (a) 6,437 9,983 8,790 (a) Net debt does not include lease liabilities, which amounted to €2,181 million as of December 31, 2022, €2,108 million as of December 31, 2021, and € 1,163 million as of December 31, 2020 (see the maturity analysis at Note D.17.2.). “Net debt” is a non-IFRS financial measure used by management and investors to measure Sanofi’s overall net indebtedness. Reconciliation of carrying amount to value on redemption Value on redemption (€ million) Carrying amount at December 31, 2022 Amortized Adjustment December 31, 2022 December 31, 2021 December 31, 2020 Long-term debt 14,857 51 235 15,143 17,176 19,794 Short-term debt and current portion 4,174 — 4 4,178 3,183 2,767 Interest rate and currency derivatives used to manage debt 187 — (235) (48) (45) 142 Total debt 19,218 51 4 19,273 20,314 22,703 Cash and cash equivalents (12,736) — — (12,736) (10,098) (13,915) Interest rate and currency derivatives used to manage cash and cash equivalents (45) — — (45) (169) 74 Net debt 6,437 51 4 6,492 10,047 8,862 a) Principal financing transactions during the year The table below shows the movement in total debt during the period: Cash flows from Non-cash items (€ million) December 31, 2021 Repayments New Other Currency translation differences (a) Reclassification Other items (b) December 31, 2022 Long-term debt 17,123 (11) 1,549 — 56 (3,632) (228) 14,857 Short-term debt and current portion of long-term debt 3,183 (2,707) — 43 20 3,632 3 4,174 Interest rate and currency derivatives used to manage debt (56) — — (373) 366 7 243 187 Total debt 20,250 (2,718) 1,549 (330) 442 7 18 19,218 (a) These amounts include unrealized gains and losses, and the impact of foreign currency translation of the financial statements of subsidiaries outside the Euro zone. (b) These amounts include changes in accrued interest balances, and fair value adjustments. During 2022, Sanofi carried out a bond issue of €1.5 billion in April as part of its EMTN (Euro Medium Term Note) program, in two tranches: i. €850 million bearing interest at a fixed annual rate of 0.875% and maturing April 2025; and ii. €650 million bearing interest at a fixed annual rate of 1.250% and maturing April 2029; the amount of interest applicable is contingent on the attainment of a sustainability performance objective, i.e.: the cumulative number of patients (subject to a minimum of 1.5 million) to which Sanofi Global Health has provided essential medicines to treat non-communicable diseases in the 40 poorest countries on the planet between 2022 and 2026. Three bond issues were redeemed in 2022: i. €1,000 million issued September 2014 and maturing March 2022, early redeemed on January 10, 2022; ii. €850 million issued March 2019 and maturing March 2022, early redeemed on February 21, 2022; and iii. €850 million issued September 2016 and maturing September 2022, early redeemed on June 13, 2022. As of December 31, 2022 Sanofi had two syndicated credit facilities of €4 billion each to provide liquidity for the purposes of current operations, each of them linked to environmental and social indicators. The maturity of one facility has been extended to December 3, 2023 following the exercise of an extension option in June 2022, and the maturity of the other has been extended to December 6, 2027 following the exercise of an extension option in September 2022. Sanofi does not have any further extension options available for either facility. In line with Sanofi's commitment to embed sustainable development in the “Play to Win” strategy, the two revolving credit facilities build in an adjustment mechanism that links the credit spread to the attainment of two sustainable development performance indicators: Sanofi's contribution to polio eradication, and the reduction in Sanofi's carbon footprint. The tables below show the movement in total debt during prior periods: Cash flows from Non-cash items (€ million) December 31, 2020 Repayments New Other Currency translation differences (a) Reclassification Other items (b) December 31, 2021 Long-term debt 19,745 (38) — — 124 (2,704) (4) 17,123 Short-term debt and current portion of long-term debt 2,767 (2,203) — (615) 248 2,704 282 3,183 Interest rate and currency derivatives used to manage debt 119 — — (197) 9 — 13 (56) Total debt 22,631 (2,241) — (812) 381 — 291 20,250 Cash flows from Non-cash items (€ million) December 31, 2019 Repayments New Other Currency translation differences (a) Reclassification Other items (b) December 31, 2020 Long-term debt 20,131 — 2,019 — (152) (2,285) 32 19,745 Short-term debt and current portion of long-term debt 4,554 (3,952) — 86 (219) 2,285 13 2,767 Interest rate and currency derivatives used to manage debt (117) — — 196 (14) — 54 119 Total debt 24,568 (3,952) 2,019 282 (385) — 99 22,631 (a) These amounts include unrealized gains and losses, and the impact of foreign currency translation of the financial statements of subsidiaries outside the Euro zone. (b) These amounts include movements in accrued interest and fair value remeasurements. b) Net debt by type, at value on redemption 2022 2021 2020 (€ million) Non- current Current Total Non- Current Total Non- Current Total Bond issues 15,044 3,817 18,861 17,118 2,828 19,946 19,698 2,280 21,978 Other bank borrowings 99 187 286 21 163 184 96 200 296 Other borrowings — 6 6 37 3 40 – 2 2 Bank credit balances — 168 168 – 189 189 – 285 285 Interest rate and currency derivatives used to manage debt — (48) (48) – (45) (45) 57 85 142 Total debt 15,143 4,130 19,273 17,176 3,138 20,314 19,851 2,852 22,703 Cash and cash equivalents — (12,736) (12,736) – (10,098) (10,098) – (13,915) (13,915) Interest rate and currency derivatives used to manage cash and cash equivalents — (45) (45) – (169) (169) 6 68 74 Net debt (a) 15,143 (8,651) 6,492 17,176 (7,129) 10,047 19,857 (10,995) 8,862 (a) Net debt does not include lease liabilities (see the maturity schedule in Note D.17.2.). Bond issues carried out by Sanofi under the Euro Medium Term Note (EMTN) program are as follows: Issuer ISIN code Issue date Maturity Annual interest rate Amount (€ million) Sanofi FR0011625433 November 2013 November 2023 2.5 % 1,000 Sanofi FR0014009KS6 April 2022 April 2025 0.875 % 850 Sanofi FR0012146801 September 2014 September 2026 1.75 % 1,510 Sanofi FR0014009KQ0 April 2022 April 2029 1.25 % 650 Sanofi FR0012969038 September 2015 September 2025 1.5 % 750 Sanofi FR0013143997 April 2016 April 2024 0.625 % 600 Sanofi FR0013144003 April 2016 April 2028 1.125 % 700 Sanofi FR0013201639 September 2016 January 2027 0.5 % 1,150 Sanofi FR0013505104 March 2020 April 2025 1 % 1,000 Sanofi FR0013505112 March 2020 April 2030 1.5 % 1,000 Sanofi FR0013324332 March 2018 March 2023 0.5 % 1,750 Sanofi FR0013324340 March 2018 March 2026 1 % 1,500 Sanofi FR0013324357 March 2018 March 2030 1.375 % 2,000 Sanofi FR0013324373 March 2018 March 2038 1.875 % 1,250 Sanofi FR0013409844 March 2019 March 2029 0.875 % 650 Sanofi FR0013409851 March 2019 March 2034 1.25 % 500 Bond issues carried out by Sanofi under the public bond issue program (shelf registration statement) registered with the US Securities and Exchange Commission (SEC) comprise: Issuer ISIN code Issue date Maturity Annual Amount ($ million) Sanofi US801060AC87 June 2018 June 2023 3.375 % 1,000 Sanofi US801060AD60 June 2018 June 2028 3.625 % 1,000 The “Other borrowings” line mainly comprises participating shares issued between 1983 and 1987, of which 74,996 remain outstanding, with a nominal amount of €11 million. In order to manage its liquidity needs for current operations, as of December 31, 2022 Sanofi has: • a syndicated credit facility of €4 billion, drawable in euros and in US dollars, maturing December 3, 2023 following the exercise of the second extension option in June 2022; and • a syndicated credit facility of €4 billion, drawable in euros and in US dollars, maturing December 6, 2027 following the exercise of the second extension option in September 2022. Sanofi also has a €6 billion Negotiable European Commercial Paper program in France and a $10 billion Commercial Paper program in the United States. During 2022 only the US program was used, with an average drawdown of $2.3 billion (versus a maximum of $4.0 billion). As of December 31, 2022, there were no drawdowns under any of those programs. The financing in place as of December 31, 2022 at the level of the holding company (which manages most of Sanofi’s financing needs centrally) is not subject to any financial covenants, and contains no clauses linking spreads or fees to the credit rating. c) Debt by maturity, at value on redemption December 31, 2022 Current Non-current (€ million) Total 2023 2024 2025 2026 2027 2028 and later Bond issues 18,861 3,817 600 2,600 4,160 — 7,684 Other bank borrowings 286 187 61 — — — 38 Other borrowings 6 6 — — — — — Bank credit balances 168 168 — — — — — Interest rate and currency derivatives used (48) (48) — — — — — Total debt 19,273 4,130 661 2,600 4,160 — 7,722 Cash and cash equivalents (12,736) (12,736) — — — — — Interest rate and currency derivatives used (45) (45) — — — — — Net debt (a) 6,492 (8,651) 661 2,600 4,160 — 7,722 (a) Net debt does not include lease liabilities, which amounted to €2,181 million as of December 31, 2022; €2,108 million as of December 31, 2021; and € 1,163 million as of December 31, 2020 (see the maturity analysis at Note D.17.2.). As of December 31, 2022, the main undrawn confirmed general-purpose credit facilities at holding company level amounted to €8 billion, half of which expires in 2023 and the other half of which expires in 2027. As of December 31, 2022, no single counterparty represented more than 6% of Sanofi’s undrawn confirmed credit facilities. December 31, 2021 Current Non-current (€ million) Total 2022 2023 2024 2025 2026 2027 and later Bond issues 19,946 2,828 3,629 600 1,750 4,160 6,979 Other bank borrowings 184 163 18 2 1 – — Finance lease obligations – – – – – – – Other borrowings 40 3 – – – – 37 Bank credit balances 189 189 – – – – – Interest rate and currency derivatives used to manage debt (45) (45) – – – – – Total debt 20,314 3,138 3,647 602 1,751 4,160 7,016 Cash and cash equivalents (10,098) (10,098) – – – – – Interest rate and currency derivatives used to manage cash and cash equivalents (169) (169) – – – – – Net debt 10,047 (7,129) 3,647 602 1,751 4,160 7,016 December 31, 2020 Current Non-current (€ million) Total 2021 2022 2023 2024 2025 2026 and later Bond issues 21,978 2,280 2,700 3,569 600 1,750 11,079 Other bank borrowings 296 200 73 6 2 6 9 Finance lease obligations – – – – – – – Other borrowings 2 2 – – – – – Bank credit balances 285 285 – – – – – Interest rate and currency derivatives used to manage debt 142 85 57 – – – – Total debt 22,703 2,852 2,830 3,575 602 1,756 11,088 Cash and cash equivalents (13,915) (13,915) – – – – – Interest rate and currency derivatives used to manage cash and cash equivalents 74 68 6 – – – – Net debt 8,862 (10,995) 2,836 3,575 602 1,756 11,088 d) Debt by interest rate, at value on redemption The table below splits net debt between fixed and floating rate, and by maturity, as of December 31, 2022. The figures shown are values on redemption, before the effects of derivative instruments: (€ million) Total 2023 2024 2025 2026 2027 2028 and later Fixed-rate debt 18,861 3,817 600 2,600 4,160 — 7,684 of which euro 16,993 of which US dollar 1,868 % fixed-rate 98 % Floating-rate debt 460 361 61 — — — 38 of which euro 60 of which US dollar 15 % floating-rate 2 % Debt 19,321 4,178 661 2,600 4,160 — 7,722 Cash and cash equivalents (12,736) (12,736) — — — — — of which euro (3,908) of which US dollar (8,391) % floating-rate 100 % Net debt 6,585 (8,558) 661 2,600 4,160 — 7,722 Sanofi issues debt in two currencies, the euro and the US dollar, and also invests its cash and cash equivalents in those currencies. Sanofi also operates cash pooling arrangements to manage the surplus cash and short-term liquidity needs of foreign subsidiaries located outside the euro zone. To optimize the cost of debt or reduce the volatility of debt and manage its exposure to financial foreign exchange risk, Sanofi uses derivative instruments (interest rate swaps, currency swaps, foreign exchange swaps and forward contracts) that alter the fixed/floating rate split and the currency split of its net debt: (€ million) Total 2023 2024 2025 2026 2027 2028 and later Fixed-rate debt 16,386 1,342 600 2,600 4,160 — 7,684 of which euro 13,944 of which US dollar 2,443 % fixed-rate 85 % Floating-rate debt 2,886 2,787 61 — — — 38 of which euro 592 of which US dollar 950 % floating-rate 15 % Debt 19,273 4,130 661 2,600 4,160 — 7,722 Cash and cash equivalents (12,781) (12,781) — — — — — of which euro (4,046) of which US dollar (5,797) of which Singapore dollar (2,155) % floating-rate 100 % Net debt 6,492 (8,651) 661 2,600 4,160 — 7,722 The table below shows the fixed/floating rate split of net debt at value on redemption after taking account of derivative instruments as of December 31, 2021 and December 31, 2020: (€ million) 2021 % 2020 % Fixed-rate debt 17,612 87 % 20,713 91 % Floating-rate debt 2,702 13 % 1,990 9 % Debt 20,314 100 % 22,703 100 % Cash and cash equivalents (10,267) (13,841) Net debt 10,047 8,862 The weighted average interest rate on debt as of December 31, 2022 was 1.6% before derivative instruments and 2.5% after derivative instruments. Cash and cash equivalents were invested as of December 31, 2022 at an average rate of 3.9% before derivative instruments and 4.0% after derivative instruments. The projected full-year sensitivity of net debt to interest rate fluctuations for 2023 is as follows: Change in short-term interest rates Impact on pre-tax net Impact on pre-tax +100 bp 98 — +25 bp 25 — -25 bp (25) — -100 bp (98) — e) Debt by currency, at value on redemption The table below shows net debt by currency at December 31, 2022, before and after derivative instruments contracted to convert the foreign-currency net debt of exposed entities into their functional currency: (€ million) Before derivative instruments After derivative instruments Euro 13,145 10,489 US dollar (6,508) (2,404) Singapore dollar — (2,155) Pound sterling — 359 Mexican peso — 98 Other currencies (52) 105 Net debt 6,585 6,492 The table below shows net debt by currency at December 31, 2021 and 2020, after derivative instruments contracted to convert the foreign currency net debt of exposed entities into their functional currency: (€ million) 2021 2020 Euro 13,129 13,725 US dollar (669) (3,304) Other currencies (2,413) (1,559) Net debt 10,047 8,862 f) Market value of net debt The market value of Sanofi’s debt, net of cash and cash equivalents and derivatives and excluding accrued interest, is as follows: (€ million) 2022 2021 2020 Market value 5,227 11,024 10,500 Value on redemption 6,492 10,047 8,862 The fair value of debt is determined by reference to quoted market prices at the balance sheet date in the case of quoted instruments (level 1 in the IFRS 7 hierarchy, see Note D.12.), and by reference to the fair value of interest rate and currency derivatives used to manage net debt (level 2 in the IFRS 7 hierarchy, see Note D.12.). g) Future contractual cash flows relating to debt and related derivatives The table below shows the amount of future undiscounted contractual cash flows (principal and interest) relating to debt and to derivative instruments designated as hedges of debt: December 31, 2022 Payments due by period (€ million) Total 2023 2024 2025 2026 2027 2028 and later Debt 20,408 4,206 868 2,803 3,184 1,283 8,064 Principal 18,932 3,928 661 2,601 3,011 1,151 7,580 Interest (a) 1,476 278 207 202 173 132 484 Net cash flows related to derivative instruments 209 24 60 38 31 31 25 Total 20,617 4,230 928 2,841 3,215 1,314 8,089 (a) Interest flows are estimated on the basis of forward interest rates applicable as of December 31, 2022. Future contractual cash flows are shown on the basis of the carrying amount in the balance sheet at the reporting date, without reference to any subsequent management decision that might materially alter the structure of Sanofi’s debt or its hedging policy. The tables below show the amount of future undiscounted contractual cash flows (principal and interest) relating to debt and to derivative instruments designated as hedges of debt as of December 31, 2021 and 2020: December 31, 2021 Payments due by period (€ million) Total 2022 2023 2024 2023 2026 2027 and later Debt 21,728 3,330 3,826 791 1,937 3,176 8,668 Principal 20,086 3,055 3,588 601 1,751 3,011 8,080 Interest (a) 1,642 275 238 190 186 165 588 Net cash flows related to derivative instruments (51) (59) (1) 2 2 2 3 Total 21,677 3,271 3,825 793 1,939 3,178 8,671 (a) Interest flows are estimated on the basis of forward interest rates applicable as of December 31, 2021. December 31, 2020 Payments due by period (€ million) Total 2021 2022 2023 2024 2023 2026 and later Debt 24,339 2,943 3,019 3,808 791 1,937 11,841 Principal 22,392 2,622 2,757 3,571 601 1,751 11,090 Interest (a) 1,947 321 262 237 190 186 751 Net cash flows related to derivative instruments 163 135 28 – – – – Total 24,502 3,078 3,047 3,808 791 1,937 11,841 (a) Interest flows are estimated on the basis of forward interest rates applicable as of December 31, 2020. D.17.2. Lease liabilities A maturity analysis of lease liabilities as of December 31, 2022, 2021 and 2020 is set forth below: Undiscounted future minimum lease payments (€ million) Total Less than 1 year From 1 to 3 years From 3 to 5 years More than 5 years Discounting effect Total lease liabilities as of December 31, 2022 2,181 320 515 436 1,129 (219) Total lease liabilities as of December 31, 2021 2,108 314 476 362 1,184 (228) Total lease liabilities as of December 31, 2020 1,163 247 357 225 482 (148) Lease liabilities as of December 31, 2022 and December 31, 2021 include leases relating to real estate assets located at Cambridge, MA (United States), as described in Note D.3., which have a lease term of 15 years.

Liabilities related to business

Liabilities related to business combinations and to non-controlling interests	12 Months Ended
	Dec. 31, 2022
Business Combinations [Abstract]
Liabilities related to business combinations and to non-controlling interests	Liabilities related to business combinations and to non-controlling interests For a description of the nature of the liabilities reported in the line item Liabilities related to business combinations and to non-controlling interests , refer to Note B.8.5. The principal acquisitions are described in Notes D.1. and D.2. The liabilities related to business combinations and to non-controlling interests shown in the table below are level 3 instruments under the IFRS 7 fair value hierarchy (see Note D.12.). Movements in liabilities related to business combinations and to non-controlling interests are shown below: (€ million) Bayer contingent consideration arising from the acquisition of Genzyme MSD Shire contingent consideration arising from the acquisition of Translate Bio Contingent consideration arising from acquisition of Amunix Other Total (a) Balance at January 1, 2020 156 385 — — 259 800 Payments made (42) (78) — — (2) (122) Fair value remeasurements through profit or loss: (gain)/loss (including unwinding of discount) (b) 9 9 — — (53) (35) Other movements (8) — — — (2) (10) Currency translation differences (11) (4) — — (13) (28) Balance at December 31, 2020 104 312 — — 189 605 New transactions (c) — — 323 — 37 360 Payments made (d) (31) (75) — — (152) (258) Fair value remeasurements through profit or loss: (gain)/loss (including unwinding of discount) (b) (18) 26 19 — (31) (4) Other movements — — — — (14) (14) Currency translation differences 4 6 12 — 3 25 Balance at December 31, 2021 59 269 354 — 32 714 New transactions — — — 156 — 156 Payments made (29) (79) — — (28) (136) Fair value remeasurements through profit or loss: (gain)/loss (including unwinding of discount) (b) (9) 14 2 (2) — 5 Other movements — — — — — — Currency translation differences 5 — 24 11 — 40 Balance at December 31, 2022 26 204 380 165 4 779 (a) Portion due after more than one year: €674 million as of December 31, 2022 (€577 million as of December 31, 2021 and €387 million as of December 31, 2020); portion due within less than one year: €105 million as of December 31, 2022 (€137 million as of December 31, 2021 and €218 million as of December 31, 2020). (b) Amounts reported within the income statement line item Fair value remeasurement of contingent consideration , and mainly comprising unrealized gains and losses. (c) Mainly corresponds to the recognition of the Shire Human Genetic Therapies Inc. (Shire) contingent consideration liability of $382 million resulting from the acquisition of Translate Bio in September 2021. (d) The “Other” column mainly relates to the contingent consideration liability due to True North Therapeutics as a result of Sanofi's acquisition of Bioverativ which was settled in the first half of 2021. As of December 31, 2022, Liabilities related to business combinations and to non-controlling interests mainly comprised: • the Bayer contingent consideration liability arising from Sanofi's acquisition of Genzyme in 2011. As of December 31, 2022, Bayer was still entitled to receive the following potential payments: – a percentage of sales of alemtuzumab up to a maximum of $1,250 million or over a maximum period of 10 years, whichever is achieved first, – milestone payments subject to the attainment of specified levels of worldwide sales of alemtuzumab beginning in 2021. The fair value of this liability was measured at €26 million as of December 31, 2022, compared with €59 million as of December 31, 2021 and €104 million as of December 31, 2020. The fair value of the Bayer liability is determined by applying the contractual terms to sales projections which have been weighted to reflect the probability of success, and discounted. If the discount rate were to fall by one percentage point, the fair value of the Bayer liability would increase by approximately 1%; • the MSD contingent consideration liability arising from the 2016 acquisition of the Sanofi Pasteur activities carried on within the former Sanofi Pasteur MSD joint venture, which amounted to €204 million as of December 31, 2022, €269 million as of December 31, 2021 and €312 million as of December 31, 2020 (see Note D.12.). The fair value of this contingent consideration is determined by applying the royalty percentage stipulated in the contract to discounted sales projections. If the discount rate were to fall by one percentage point, the fair value of the MSD contingent consideration liability would increase by approximately 1%; • a contingent consideration liability towards Shire Human Genetic Therapies Inc. (Shire) arising from Sanofi's acquisition of Translate Bio in September 2021. In a December 2016 business combination predating the acquisition of control by Sanofi, Translate Bio (then called Rana Therapeutics, Inc.) acquired from Shire the intellectual property rights relating to the latter's Messenger RNA Therapeutics (MRT) program. As of December 31, 2022, Shire was entitled to receive the following potential payments: – milestone payments contingent on the launch of products based on MRT technology, and on the attainment of a specified level of sales of those products, and – a percentage of sales of those products. The fair value of the Shire liability was measured at €380 million as of December 31, 2022, compared with €354 million as of December 31, 2021; it was determined by applying the contractual terms to development and sales projections which were weighted to reflect the probability of success, and discounted. If the discount rate were to fall by one percentage point, the fair value of the Shire liability would increase by approximately 13%; • the contingent consideration liability arising from the 2022 acquisition of Amunix. The fair value of the liability is determined on the basis of the nominal value of payments due subject to the attainment of specified development milestones; these are weighted to reflect the probability of success, and discounted. The liability was measured at €165 million as of December 31, 2022. If the discount rate were to fall by one percentage point, the fair value of the liability would increase by approximately 1%. The table below sets forth the maximum amount of contingent consideration payable in respect of already-marketed products: December 31, 2022 Total Payments due by period (€ million) Less than From 1 to From 3 to More than Commitments relating to contingent consideration in connection with business combinations (a) 604 104 145 — 355 (a) Includes €0.4 billion for the Bayer contingent consideration, €0.2 billion for the MSD contingent consideration.

Provisions, income tax liabilit

Provisions, income tax liabilities and other liabilities	12 Months Ended
	Dec. 31, 2022
Subclassifications of assets, liabilities and equities [abstract]
Provisions, income tax liabilities and other liabilities	Provisions, income tax liabilities and other liabilities The line item Non current provisions and other non-current liabilities comprises the following: (€ million) 2022 2021 2020 (a) Provisions 5,822 6,430 6,998 Other non-current liabilities (b) 519 291 317 Total 6,341 6,721 7,315 (a) Includes the impact of the April 2021 IFRIC agenda decision on the allocation of benefits to service periods (IAS 19, Employee Benefits), as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021. (b) Includes derivative financial instru ments: €232 million as of De cember 31, 2022, €6 million as of December 31, 2021, €92 million as of December 31, 2020. Non-current income tax liabilities are described in Note D.19.4., and other current liabilities in Note D.19.5. The table below sets forth movements in non-current provisions for the reporting periods presented: (€ million) Provisions for (b) Provisions Restructuring Other Total Balance at January 1, 2020 3,599 855 600 2,071 7,125 Changes in scope of consolidation (3) — — 8 5 Increases in provisions 256 (a) 169 688 369 1,482 Provisions utilized (566) (a) (109) (5) (113) (793) Reversals of unutilized provisions (226) (a) (5) (42) (245) (518) Transfers 12 — (369) (64) (421) Net interest related to employee benefits, and unwinding of discount 55 2 1 8 66 Currency translation differences (117) (33) (5) (59) (214) Actuarial gains and losses on defined-benefit plans 266 — — — 266 Balance at December 31, 2020 3,276 879 868 1,975 6,998 Changes in scope of consolidation (2) — — 37 35 Increases in provisions 247 (a) 156 67 261 731 Provisions utilized (222) (a) (122) (8) (107) (459) Reversals of unutilized provisions (13) (a) (7) (35) (145) (200) Transfers (13) (3) (370) (39) (425) Net interest related to employee benefits, and unwinding of discount 42 2 — 9 53 Currency translation differences 80 30 2 33 145 Actuarial gains and losses on defined-benefit plans (448) — — — (448) Balance at December 31, 2021 2,947 935 524 2,024 6,430 Changes in scope of consolidation (96) (28) — (76) (200) Increases in provisions 193 (a) 40 521 531 1,285 Provisions utilized (275) (a) (119) (12) (122) (528) Reversals of unutilized provisions (66) (a) (20) (11) (191) (288) Transfers 10 4 (265) (23) (274) Net interest related to employee benefits, and unwinding of discount 43 4 5 12 64 Currency translation differences 63 28 (1) 23 113 Actuarial gains and losses on defined-benefit plans (780) — — — (780) Balance at December 31, 2022 2,039 844 761 2,178 5,822 (a) In the case of “Provisions for pensions and other post-employment benefits”, the “Increases in provisions” line corresponds to rights vesting in employees during the period, and past service cost; the “Provisions utilized” line corresponds to contributions paid into pension funds and to beneficiaries; and the “Reversals of unutilized provisions” line corresponds to plan curtailments, settlements and amendments. (b) Includes the impact of the April 2021 IFRIC agenda decision on the allocation of benefits to service periods, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021. D.19.1. Provisions for pensions and other post-employment benefits Sanofi offers its employees pension plans and other post-employment benefit plans. The specific features of the plans (benefit formulas, fund investment policy and fund assets held) vary depending on the applicable laws and regulations in each country where the employees work. These employee benefits are accounted for in accordance with IAS 19 (see Note B.23.). Sanofi’s pension obligations in four major countries represented approximately 89% of the total value of the defined-benefit obligation and approximately 88% of the total value of plan assets as of December 31, 2022. The features of the principal defined-benefit plans in each of those four countries are described below. France Lump-sum retirement benefit plans All employees working for Sanofi in France are entitled on retirement to a lump-sum payment, the amount of which depends both on their length of service and on the rights guaranteed by collective and internal agreements. The employee’s final salary is used in calculating the amount of these lump-sum retirement benefits. These plans represent approximately 35% of Sanofi’s total obligation in France. Defined-benefit pension plans These plans provide benefits from the date of retirement. Employees must fulfil a number of criteria to be eligible for these benefits. All of these plans are now closed. These plans represent approximately 65% of Sanofi’s total obligation in France. Germany Top-up defined-benefit pension plan The benefits offered under this pension plan are wholly funded by the employer (there are no employee contributions) via a Contractual Trust Agreement (CTA), under which benefits are estimated on the basis of a career average salary. Employees are entitled to receive an annuity under this plan if their salary exceeds the social security ceiling. The amount of the pension is calculated by reference to a range of vesting rates corresponding to salary bands. The plan also includes disability and death benefits. This plan represents approximately 62% of Sanofi’s total obligation in Germany. Sanofi-Aventis plus (SAV plus) A top-up pension plan (SAV plus) replaced a previous top-up defined-benefit plan. New entrants joining the plan after April 1, 2015 contribute to a defined-contribution plan that is partially funded via the company’s CTA. All employees whose salary exceeds the social security ceiling are automatically covered by the plan. The employer’s contribution is 15% of the amount by which the employee’s salary exceeds the social security ceiling. Multi-employer plan (Pensionskasse) This is a defined-benefit plan treated as a defined-contribution plan, in accordance with the accounting policies described in Note B.23. Currently, contributions cover the level of annuities. Only the portion relating to the future revaluation of the annuities is included in the defined-benefit pension obligation. The obligation relating to this revaluation amounted to €652 million as of December 31, 2022, versus €877 million as of December 31, 2021 and €773 million as of December 31, 2020. This plan represents approximately 24% of Sanofi’s total defined-benefit obligation in Germany. United States Defined-benefit pension plans In the United States, there are two types of defined-benefit plan: • “qualified” plans within the meaning of the Employee Retirement Income Security Act of 1974 (ERISA), which provide guaranteed benefits to eligible employees during retirement, and in the event of death or disability. Employees can elect to receive a reduced annuity, in exchange for an annuity to be paid in the event of their death to a person designated by them. An annuity is also granted under the plan if the employee dies before retirement age. Eligible employees do not pay any contributions. These plans are closed to new entrants, and the vesting of rights for future service periods is partially frozen. These plans represent approximately 60% of Sanofi’s total obligation in the United States; • “non-qualified” plans within the meaning of ERISA provide top-up retirement benefits to some eligible employees depending on the employee’s level of responsibility and subject to a salary cap. These plans represent approximately 14% of Sanofi’s total obligation in the United States. Healthcare cover and life insurance Sanofi companies provide some eligible employees with healthcare cover and life insurance during the retirement period (the company’s contributions are capped at a specified level). These plans represent approximately 26% (or €409 million) of Sanofi’s total obligation and 3% (or €28 million) of total plan assets in the United States. United Kingdom Defined-benefit pension plans Sanofi operates a number of pension plans in the United Kingdom that reflect past acquisitions. The most significant arrangements are defined-benefit plans that have been closed since October 1, 2015. With effect from that date, employees can no longer pay into these plans. Under these defined-benefit plans, an annuity is paid from the retirement date. This annuity is calculated on the basis of the employee’s length of service as of September 30, 2015, and of the employee’s final salary (or salary on the date he or she leaves Sanofi). The rates used for the vesting of rights vary from member to member. For most members, rights vest at the rate of 1.25% or 1.50% of final salary for each qualifying year of service giving entitlement. The notional retirement age varies according to the category to which the member belongs, but in most cases retirement is at age 65. Members may choose to retire before or after the notional retirement age (60 years), in which case the amount of the annual pension is adjusted to reflect the revised estimate of the length of the retirement phase. Pensions are usually indexed to the Retail Price Index (RPI). Members paid a fixed-percentage contribution into their pension plan (the percentage varied according to the employee category), and the employer topped up the contribution to the required amount. These plans represent approximately 100% of Sanofi’s total obligation in the United Kingdom. For service periods subsequent to October 1, 2015, employees belong to a new defined-contribution plan. Actuarial assumptions used to measure Sanofi’s obligations Actuarial valuations of Sanofi’s benefit obligations were computed by management with assistance from external actuaries as of December 31, 2022, 2021 and 2020. Those calculations were based on the following financial and demographic assumptions: 2022 2021 2020 France Germany US UK France Germany US UK France Germany US UK Discount rate (a)/(b) 3.55% to 3.75% 3.55% to 3.75% 4.90% 4.75% 0.10% to 1.10% 0.10% to 1.10% 2.70% 1.90% 0.00% or 0.55% 0.00% or 0.55% 2.40% 1.35% General inflation rate (c) 2.50% 2.50% — 3.25% 1.95% 1.95% — 3.30% 1.45% 1.45% — 2.95% Pension benefit 2.50% 2.50% — 3.00% 1.95% 1.95% — 3.15% 1.45% 1.45% — 2.85% Healthcare cost inflation rate (d) — — 3.29% to 6.56% — — — 3.50% to 4.50% — — — 3.50% to 4.50% — Retirement age 62 to 67 63 55 to 70 60 to 65 62 to 67 62 55 to 70 60 to 65 62 to 67 62 55 to 70 60 to 65 Mortality table TGH/ Heubeck RP2012 Proj. SAPS TGH/ Heubeck RP2012 Proj. SAPS TGH/ Heubeck RP2012 Proj. SAPS (a) The discount rates used were based on market rates for high quality corporate bonds with a duration close to that of the expected benefit payments under the plans. The benchmarks used to determine discount rates were the same for all periods presented. (b) The rate depends on the duration of the plan (0 to 7 years, 7 to 10 years, or more than 10 years). (c) Inflation for the euro zone is determined using a multi-criterion method. (d) No post-employment healthcare benefits are provided in France since 2020, Germany and UK. Weighted average duration of obligation for pensions and other long-term benefits in principal countries The table below shows the duration of Sanofi’s obligations in the principal countries: 2022 2021 2020 (years) France Germany US UK France Germany US UK France Germany US UK Weighted average duration 10 12 11 13 12 16 15 17 13 16 16 18 Sensitivity analysis The table below shows the sensitivity of Sanofi’s obligations for pensions and other post-employment benefits to changes in key actuarial assumptions: (€ million) Pensions and other post-employment benefits, Measurement of defined-benefit obligation Change in France Germany US UK Discount rate -0.50 % +72 +162 +75 +136 General inflation rate +0.50 % +47 +306 — +75 Pension benefit indexation +0.50 % +51 +200 — +53 Healthcare cost inflation rate +0.50 % — +2 +6 — Mortality table +1 year +61 +51 +19 +74 The table below reconciles the net obligation in respect of Sanofi’s pension and other post-employment benefit plans with the amounts recognized in the consolidated financial statements: Pensions and other post-employment benefits (€ million) 2022 2021 2020 (a) Measurement of the obligation: Beginning of period 12,175 12,456 13,094 Current service cost 193 227 221 Interest cost 206 148 192 Actuarial losses/(gains) due to changes in demographic assumptions (219) (162) 52 Actuarial losses/(gains) due to changes in financial assumptions (3,006) (210) 936 Actuarial losses/(gains) due to experience adjustments 177 (120) (26) Plan amendments, curtailments or settlements not specified in the terms of the plan (b) (229) (4) (938) Plan settlements specified in the terms of the plan (84) (66) (75) Benefits paid (463) (503) (545) Changes in scope of consolidation and transfers (114) (8) (12) Currency translation differences 15 417 (443) Obligation at end of period 8,651 12,175 12,456 Fair value of plan assets: Beginning of period 9,651 9,358 9,651 Interest income on plan assets 163 106 138 Difference between actual return and interest income on plan assets (2,398) 207 696 Administration costs (6) (7) (14) Plan settlements specified in the terms of the plan (84) (66) (75) Plan settlements not specified in the terms of the plan (161) (9) (739) Contributions from plan members 6 6 6 Employer’s contributions 238 176 490 Benefits paid (426) (458) (469) Changes in scope of consolidation and transfers (32) (6) — Currency translation differences (52) 344 (326) Fair value of plan assets at end of period 6,899 9,651 9,358 Net amount shown in the balance sheet: Net obligation 1,752 2,524 3,098 Effect of asset ceiling 18 15 1 Net amount shown in the balance sheet at end of period 1,770 2,539 3,099 Amounts recognized in the balance sheet: Pre-funded obligations (see Note D.7.) (c) (269) (408) (177) Obligations provided for 2,039 2,947 3,276 Net amount recognized at end of period 1,770 2,539 3,099 Benefit cost for the period: Current service cost 193 227 221 (Gains)/losses related to plan amendments, curtailments or settlements not specified in the terms of the plan (b) (68) 5 (199) Net interest (income)/cost 43 42 55 Contributions from plan members (6) (6) (7) Administration costs and taxes paid during the period 6 7 14 Expense recognized directly in profit or loss 168 276 84 Remeasurement of net defined-benefit (asset)/liability (actuarial gains and losses) (d) (650) (685) 266 Expense/(gain) for the period (482) (409) 350 (a) These amounts include the impact of applying the April 2021 IFRIC agenda decision on the attribution of benefits to periods of service. (b) For 2020, this line mainly comprises a reduction in post-employment benefit liabilities following the announcement of voluntary redundancy programs, primarily in Europe. (c) For 2022, this line includes €99 million of assets in the United Kingdom (versus €220 million for 2021); those amounts are not subject to any asset ceiling, in accordance with IFRIC 14. (d) Amounts recognized in Other comprehensive income (see Note D.15.7.). The tables below show Sanofi’s net liability in respect of pension plans and other post-employment benefits by geographical region: (€ million) Pensions and other post-employment benefits by geographical region December 31, 2022 France Germany US UK Other Total Measurement of obligation 1,324 2,730 1,546 2,080 971 8,651 Fair value of plan assets 697 2,317 860 2,175 850 6,899 Effect of asset ceiling — — — — (18) (18) Net amount shown in the balance sheet at end of period 627 413 686 (95) 139 1,770 (€ million) Pensions and other post-employment benefits by geographical region December 31, 2021 France Germany US UK Other Total Measurement of obligation 1,657 3,576 2,099 3,414 1,429 12,175 Fair value of plan assets 838 2,808 1,127 3,629 1,249 9,651 Effect of asset ceiling — — — — (15) (15) Net amount shown in the balance sheet at end of period 819 768 972 (215) 195 2,539 (€ million) Pensions and other post-employment benefits by geographical region December 31, 2020 France Germany US UK Other Total Measurement of obligation 1,778 3,580 2,091 3,561 1,446 12,456 Fair value of plan assets 906 2,661 1,077 3,536 1,178 9,358 Effect of asset ceiling — — — — (1) (1) Net amount shown in the balance sheet at end of period 872 919 1,014 25 269 3,099 The table below shows the fair value of plan assets relating to Sanofi’s pension and other post-employment plans, split by asset category: 2022 2021 2020 Securities quoted in an active market 84.4 % 86.9 % 94.8 % Cash and cash equivalents 0.7 % 0.7 % 3.5 % Equity instruments 21.7 % 25.0 % 24.8 % Bonds and similar instruments 52.4 % 53.8 % 59.9 % Real estate 4.0 % 4.0 % 3.4 % Derivatives 0.1 % — % — % Commodities 0.9 % 1.0 % 0.9 % Other 4.6 % 2.4 % 2.3 % Other securities 15.6 % 13.1 % 5.2 % Hedge funds — % — % 0.4 % Insurance policies 15.6 % 13.1 % 4.8 % Total 100.0 % 100.0 % 100.0 % Sanofi has a long-term objective of maintaining or increasing the extent to which its pension obligations are covered by assets. To this end, Sanofi uses an asset-liability management strategy, matching plan assets to its pension obligations. This policy aims to ensure the best fit between the assets held on the one hand, and the associated liabilities and expected future payments to plan members on the other. To meet this aim, Sanofi operates a risk monitoring and management strategy (mainly focused on interest rate risk and inflation risk), while investing a growing proportion of assets in high-quality bonds with comparable maturities to those of the underlying obligations and in contracts entered into with leading insurance companies to fund certain post-employment benefit obligations. The tables below show the service cost for Sanofi’s pension and other post-employment benefit plans, by geographical region: (€ million) Pensions and other post-employment benefits by geographical region Service cost for 2022 France Germany US UK Other Total Current service cost 61 44 50 — 38 193 (Gains)/losses related to plan amendments, curtailments or settlements not specified in the terms of the plan (60) 2 1 (6) (5) (68) Net interest cost/(income) including administration costs and taxes paid during the period 10 7 30 (7) 9 49 Contributions from plan members — — — — (6) (6) Expense/(gain) recognized directly in profit or loss 11 53 81 (13) 36 168 Remeasurement of net defined-benefit (asset)/ liability (actuarial gains and losses) (156) (204) (382) 130 (38) (650) Expense/(gain) for the period (145) (151) (301) 117 (2) (482) (€ million) Pensions and other post-employment benefits by geographical region Service cost for 2021 France Germany US UK Other Total Current service cost 72 47 57 — 51 227 (Gains)/losses related to plan amendments, curtailments or settlements not specified in the terms of the plan 2 — — 3 — 5 Net interest cost/(income) including administration costs and taxes paid during the period 5 5 27 3 9 49 Contributions from plan members — — — — (6) (6) Expense/(gain) recognized directly in profit or loss 80 52 84 6 54 276 Remeasurement of net defined-benefit (asset)/ liability (actuarial gains and losses) (106) (113) (157) (236) (73) (685) Expense/(gain) for the period (26) (61) (73) (230) (19) (409) (€ million) Pensions and other post-employment benefits by geographical region Service cost for 2020 France Germany US UK Other Total Current service cost 65 49 51 — 56 221 (Gains)/losses related to plan amendments, curtailments or settlements not specified in the terms of the plan (87) 10 (123) — 1 (199) Net interest cost/(income) including administration costs and taxes paid during the period 7 13 34 5 10 69 Contributions from plan members — — — — (7) (7) Expense/(gain) recognized directly in profit or loss (15) 72 (38) 5 60 84 Remeasurement of net defined-benefit (asset)/liability (actuarial gains and losses) 23 121 22 115 (15) 266 Expense/(gain) for the period 8 193 (16) 120 45 350 An analysis of the “Remeasurement of net defined-benefit (asset)/liability (actuarial gains and losses)” line in the preceding tables is set forth below: (€ million) 2022 2021 2020 France Germany US UK France Germany US UK France Germany US UK Actuarial gains/(losses) arising during the period 156 205 382 (131) 106 113 156 237 (23) (121) (22) (115) Comprising: Gains/(losses) on experience adjustments (a) (120) (620) (287) (1,328) 60 182 23 35 28 76 214 341 Gains/(losses) — — 129 54 — — 51 125 9 — (42) (14) Gains/(losses) 276 825 540 1,143 46 (69) 82 77 (60) (197) (194) (442) (a) Experience adjustments are mainly due to the effect of trends in the financial markets on plan assets. The net pre-tax actuarial loss (excluding investments accounted for using the equity method) recognized directly in equity is presented below: (€ million) 2022 2021 2020 Net pre-tax actuarial loss (2,090) (2,738) (3,423) The present value of Sanofi’s obligations in respect of pension and other post-employment benefit plans at the end of each reporting period is shown below: (€ million) 2022 2021 2020 Present value of wholly or partially funded obligations in respect of pension and other post-employment benefit plans 7,463 10,416 10,734 Present value of unfunded obligations 1,188 1,759 1,722 Total 8,651 12,175 12,456 The total expense for pensions and other post-employment benefits (€168 million in 2022) is allocated between income statement line items as follows: (€ million) 2022 2021 2020 Cost of sales 55 77 77 Research and development expenses 52 65 63 Selling and general expenses 81 87 88 Other operating (income)/expenses, net (2) (1) (140) Restructuring costs (61) 6 (59) Financial expenses 43 42 55 Total 168 276 84 The estimated amounts of employer’s contributions to plan assets in 2023 are as follows: (€ million) France Germany US UK Other Total Employer’s contributions in 2023 (estimate): 2023 — — — 4 34 38 The table below shows the expected timing of benefit payments under pension and other post-employment benefit plans for future years: (€ million) France Germany US UK Other Total Estimated future benefit payments 2023 99 195 118 125 59 596 2024 67 203 106 129 53 558 2025 72 209 107 134 53 575 2026 75 212 110 138 57 592 2027 94 219 100 142 59 614 2028 to 2032 505 1,135 499 784 323 3,246 The table below shows estimates as of December 31, 2022 for the timing of future payments in respect of unfunded pension and other post-employment benefit plans: Total Payments due by period (€ million) Less than 1 year 1 to 3 to More than Estimated payments 1,188 74 116 139 859 D.19.2. Restructuring provisions The table below shows movements in restructuring provisions classified in non-current and current liabilities: (€ million) 2022 2021 2020 Balance, beginning of period 1,118 1,499 1,390 Of which: • Classified in non-current liabilities 524 868 600 • Classified in current liabilities 594 631 790 Change in provisions recognized in profit or loss for the period 636 183 767 Provisions utilized (a) (522) (571) (663) Transfers — 1 20 Unwinding of discount 5 — 1 Currency translation differences (4) 6 (16) Balance, end of period 1,233 1,118 1,499 Of which: • Classified in non-current liabilities 761 524 868 • Classified in current liabilities 472 594 631 (a) Provisions utilized mainly correspond to payments related to employees affected by separation programs. Provisions for employee termination benefits as of December 31, 2022 amounted to €1,039 million (compared with €943 million as of December 31, 2021 and €1,260 million as of December 31, 2020). The provisions apply mainly to France, and relate to various voluntary redundancy programs: • agreement under the Job Management and Career Paths (“GEPP”) scheme affecting several French legal entities, signed on February 28, 2022 and announced in April 2022 as part of the “Play to Win” strategy. The agreement provides internal transfer and outplacement opportunities for employees whose jobs are undergoing transformation, and also includes an end-of-career paid leave program and an external retraining program. The majority of the provisions charged in 2022 relate to this plan, which was implemented during 2022; • collectively-agreed separation programs involving a number of legal entities were announced at the end of June 2020 as part of the rollout of the “Play to Win” strategy; these include an end-of-career paid leave plan and an external retraining program, and were still ongoing during 2022. In addition, Sanofi-Aventis Recherche & Développement (i) announced a voluntary redundancy program in 2020 in connection with the reorganization of R&D operations in France, which was implemented in 2021, and (ii) signed a collectively-agreed termination program in 2021 as part of the rollout of the “Play to Win” strategy; these programs, which cover support functions, include an end-of-career paid leave plan and an end-of-career transition plan; • programs were announced in 2019 relating to (i) R&D (Sanofi-Aventis Recherche & Développement), and (ii) sales forces (the “SAF 2019” plan implemented by Sanofi-Aventis France); and • collectively-agreed separation programs were announced in 2018 relating to the reorganization of support functions (“Horizon 2020” plan). The remainder of the provision for France comprises termination benefits associated with previously-announced programs (early retirement plans and end-of-career transition plans). The provision includes the present values of: • gross annuities for self-funded plans; • employer’s social security charges on early retirement annuities for all plans (outsourced and self-funded); and • the levy charged on those annuities under the “Fillon” law (only for plans with termination of employment contracts). The average residual holding periods under these plans were 2.60 years, 1.94 year and 1.99 year as of December 31, 2022, 2021 and 2020, respectively. The main other countries covered by restructuring provisions are Germany, Japan and the United States. The timing of future termination benefit payments is as follows: December 31, 2022 Total Benefit payments by period (€ million) Less than 1 to 3 to More than Employee termination benefits • France 804 185 412 207 — • Other countries 235 189 36 8 2 Total 1,039 374 448 215 2 December 31, 2021 Benefit payments by period (€ million) Total Less than 1 to 3 to More than Employee termination benefits • France 614 269 288 53 4 • Other countries 329 207 106 14 2 Total 943 476 394 67 6 December 31, 2020 Benefit payments by period (€ million) Total Less than 1 to 3 to More than Employee termination benefits • France 889 295 457 124 13 • Other countries 371 195 149 18 9 Total 1,260 490 606 142 22 D.19.3. Other provisions Other provisions include provisions for risks and litigation relating to environmental, tax, commercial and product liability matters. (€ million) 2022 2021 2020 Environmental risks 526 650 713 Product liability risks, litigation and other 1,652 1,374 1,262 Total 2,178 2,024 1,975 Provisions for environmental risks relate primarily to contingencies arising from business divestitures, and include remediation costs relating to such environmental risks. Identified environmental risks are covered by provisions estimated on the basis of the costs Sanofi believes it will be obliged to meet over a period not exceeding (other than in exceptional cases) 30 years. Sanofi expects that €96 million of those provisions will be utilized in 2023, and €201 million over the period from 2024 through 2027. “Product liability risks, litigation and other” mainly comprises provisions for risks relating to product liability (including IBNR provisions as described in Note B.12.), government investigations, regulatory or antitrust law claims, contingencies arising from business divestitures (other than environmental risks), and remediation costs related to leases. The main pending legal and arbitral proceedings and government investigations are described in Note D.22. A full risk and litigation assessment is performed with the assistance of Sanofi’s legal advisers, and provisions are recorded as required by circumstances in accordance with the principles described in Note B.12. D.19.4. Non-current income tax liabilities Non-current income tax liabilities amounted to €1,979 million as of December 31, 2022 (versus €2,039 million as of December 31, 2021 and €1,733 million as of December 31, 2020). The estimated tax charge on deemed repatriation attributable to the accumulated earnings of non-US operations and payable over 8 years is recognized as a liability, and amounted to €1,020 million in 2022 versus €960 million in 2021 and €894 million in 2020. The resulting residual tax charge generated a non-current liability of €459 million as of December 31, 2022, versus €576 million in 2021 and €569 million in 2020. In accordance with Sanofi accounting policies, this non-current liability is not discounted. Non-current income tax liabilities include uncertainties over income tax treatments amounting to €1,520 million as of December 31, 2022, versus €1,463 million as of December 31, 2021 and €1,164 million as of December 31, 2020. A US legal restructuring resulted in a capital loss of €2.9 billion recognized in the 2020 final tax filing. One-third of the capital loss has been used against 2020 capital gains and the remaining balance will be eligible to carry back for three years. Due to management’s judgement about potential alternative interpretations of the prevailing tax law, no tax benefit has been recognized on this transaction in accordance with IFRIC 23. D.19.5. Current provisions and other current liabilities Current provisions and other current liabilities comprise the following: (€ million) 2022 2021 2020 Taxes payable, other than corporate income taxes 420 428 347 Employee-related liabilities 2,158 2,126 2,042 Restructuring provisions (see Note D.19.2.) 472 594 631 Interest rate derivatives (see Note D.20.) — 1 — Currency derivatives (see Note D.20.) 94 62 205 Equity derivatives (see Note D.20.) — 16 — Amounts payable for acquisitions of non-current assets 714 559 467 Customer contract liabilities (a) 264 319 252 Other current liabilities (b) 7,899 7,112 6,188 Total 12,021 11,217 10,132 (a) See Note A.5. , “Agreements relating to the recombinant COVID-19 vaccine candidate developed by Sanofi in collaboration with GSK” . The year-on-year change in this item includes revenue of €85 million recognized in profit or loss during 2022 that was included in the customer contract liabilities balance as of December 31, 2022. (b) “Other current liabilities” mainly comprises provisions for customer rebates and returns; provisions for discounts and rebates granted to healthcare authorities and governmental programs (see Note D.23.); and the liability payable at each reporting date under the Monoclonal Antibody Alliance with Regeneron.

Derivative financial instrument

Derivative financial instruments and market risks	12 Months Ended
	Dec. 31, 2022
Financial Instruments [Abstract]
Derivative financial instruments and market risks	Derivative financial instruments and market risks The table below shows the fair value of derivative instruments as of December 31, 2022, 2021 and 2020: (€ million) Non-current assets Current Total Non-current Current Total Market value at December 31, 2022 (net) Market value at December 31, 2021 (net) Market value at December 31, 2020 (net) Currency derivatives — 206 206 — (94) (94) 112 222 (209) operating — 88 88 — (66) (66) 22 10 7 financial — 118 118 — (28) (28) 90 212 (216) Interest rate derivatives — — — (232) — (232) (232) 7 20 Equity derivatives — — — — — — — (16) (26) Total — 206 206 ( 232) ( 94) ( 326) ( 120) 213 ( 215) Objectives of the use of derivative financial instruments Sanofi uses derivative instruments to manage operating exposure to movements in exchange rates, and financial exposure to movements in interest rates and exchange rates (where the debt or receivable is not contracted in the functional currency of the borrower or lender entity). On occasion, Sanofi uses equity derivatives in connection with the management of its portfolio of equity investments. Sanofi performs periodic reviews of its transactions and contractual agreements in order to identify any embedded derivatives, which are accounted for separately from the host contract in accordance with IFRS 9. Sanofi had no material embedded derivatives as of December 31, 2022, 2021 or 2020. Counterparty risk For a description of counterparty risk, refer to “Item 11. — Quantitative and Qualitative Disclosures about Market Risk”. a) Currency derivatives used to manage operating risk exposures For a description of Sanofi's objectives, policies and procedures for the management of operating foreign exchange risk, refer to “Item 11. — Quantitative and Qualitative Disclosures about Market Risk”. The table below shows operating currency hedging instruments in place as of December 31, 2022, with the notional amount translated into euros at the relevant closing exchange rate: December 31, 2022 Of which derivatives designated as Of which derivatives not (€ million) Notional Fair Notional Fair Of which Notional Fair value Forward currency sales 5,403 49 — — — 5,403 49 of which US dollar 2,732 56 — — — 2,732 56 of which Chinese yuan renminbi 576 2 — — — 576 2 of which Japanese yen 240 (5) — — — 240 (5) of which Singapore dollar 180 1 — — — 180 1 of which Korean won 179 (14) — — — 179 (14) Forward currency purchases 3,459 (27) — — — 3,459 (27) of which US dollar 2,047 (21) — — — 2,047 (21) of which Singapore dollar 375 (7) — — — 375 (7) of which Chinese yuan renminbi 142 — — — — 142 — of which Korean won 130 4 — — — 130 4 of which Taiwan dollar 84 — — — — 84 — Total 8,862 22 — — — 8,862 22 The table below shows operating currency hedging instruments in place as of December 31, 2021, with the notional amount translated into euros at the relevant closing exchange rate: December 31, 2021 Of which derivatives designated as Of which derivatives not (€ million) Notional Fair Notional Fair Of which Notional Fair value Forward currency sales 3,912 4 – – – 3,912 4 of which US dollar 1,392 5 – – – 1,392 5 of which Chinese yuan renminbi 665 (2) – – – 665 (2) of which Singapore dollar 355 (1) – – – 355 (1) of which Japanese yen 199 3 – – – 199 3 of which Taiwan dollar 122 (1) – – – 122 (1) Forward currency purchases 2,374 6 – – – 2,374 6 of which US dollar 833 (2) – – – 833 (2) of which Singapore dollar 696 7 – – – 696 7 of which Chinese yuan renminbi 255 — – – – 255 — of which Hungarian forint 77 — – – – 77 — of which Russian rouble 72 (1) – – – 72 (1) Total 6,286 10 – – – 6,286 10 The table below shows operating currency hedging instruments in place as of December 31, 2020, with the notional amount translated into euros at the relevant closing exchange rate: December 31, 2020 Of which derivatives Of which derivatives not eligible for hedge accounting (€ million) Notional Fair Notional Fair Of which Notional Fair value Forward currency sales 3,477 7 — — — 3,477 7 of which US dollar 1,367 10 — — — 1,367 10 of which Chinese yuan renminbi 521 2 — — — 521 2 of which Singapore dollar 287 (1) — — — 287 (1) of which Japanese yen 143 1 — — — 143 1 of which Mexican peso 121 — — — — 121 — Forward currency purchases 1,932 — — — — 1,932 — of which US dollar 580 (1) — — — 580 (1) of which Singapore dollar 571 (1) — — — 571 (1) of which Chinese yuan renminbi 286 1 — — — 286 1 of which Russian rouble 61 — — — — 61 — of which Japanese yen 55 — — — — 55 — Total 5,409 7 — — — 5,409 7 b) Currency and interest rate derivatives used to manage financial exposure For a description of Sanofi's objectives, policies and procedures for the management of financial foreign exchange risk and interest rate risk, refer to “Item 11. — Quantitative and Qualitative Disclosures about Market Risk”. The table below shows financial currency hedging instruments in place, with the notional amount translated into euros at the relevant closing exchange rate: 2022 2021 2020 (€ million) Notional Fair Expiry Notional Fair Expiry Notional Fair Expiry Forward currency sales 7,559 66 7,655 15 5,064 10 of which US dollar 6,114 (a) 59 2023 5,384 23 2022 3,721 20 2021 of which Pound sterling 384 7 2023 309 (2) 2022 257 (6) 2021 of which Chinese yuan renminbi 203 2 2023 70 (2) 2022 26 — 2021 Forward currency purchases 4,997 24 9,293 197 9,004 (226) of which US dollar 2,011 (b) (c) (4) 2023 4,816 128 2022 6,068 (200) 2021 of which Singapore dollar 2,154 (d) 22 2023 2,910 75 2022 2,250 (27) 2021 of which Japanese yen 205 4 2023 235 (2) 2022 68 — 2021 Total 12,556 90 16,948 212 14,068 (216) (a) Includes forward sales with a notional amount of $3,615 million expiring in 2023, designated as a hedge of Sanofi’s net investment in Bioverativ. As of December 31, 2022, the fair value of these forward contracts represented an asset of €38 million; the opposite entry was recognized in "Other comprehensive income", with the impact on financial income and expense being immaterial. (b) Includes forward purchases with a notional amount of $1,000 million expiring in 2023, designated as a fair value hedge of the exposure of $1,000 million of bond issues to fluctuations in the EUR/USD spot rate. As of December 31, 2022, the fair value of the contracts was an asset of €3 million, the opposite entry for €0.6 million of which was debited to “Other comprehensive income” under the cost of hedging accounting treatment. (c) Includes receiver currency swaps with a notional amount of $1,000 million expiring in 2023, designated as a fair value hedge of the exposure of an equivalent amount of intragroup current accounts to fluctuations in the EUR/USD spot rate. As of December 31, 2022, the fair value of the swaps was a liability of €2 million, the opposite entry for €1.4 million of which was credited to “Other comprehensive income” under the cost of hedging accounting treatment. (d) Includes forward purchases with a notional amount of SGD1,500 million expiring in 2023, designated as a fair value hedge of the exposure of an equivalent amount of intragroup current accounts to fluctuations in the EUR/SGD spot rate. As of December 31, 2022, the fair value of the contracts was an asset of €33 million, the opposite entry for €2.5 million of which was credited to “Other comprehensive income” under the cost of hedging accounting treatment. The table below shows interest rate hedging instruments in place as of December 31, 2022: Notional amounts by expiry date as of December 31, 2022 Of which Of which designated as (€ million) 2023 2024 2025 2026 2027 2028 and later Total Fair Notional Fair Notional Fair Of which Interest rate swaps pay SOFR USD/receive 1.03% — — — — — 467 467 (62) 467 (62) — — — pay SOFR USD/receive 1.32% — — — — — 467 467 (56) 467 (56) — — — pay capitalized Ester/receive 0.69% — — 850 — — — 850 (43) 850 (43) — — — pay capitalized Ester/receive 0.92% — — — — — 650 650 (71) 650 (71) — — — Total — — 850 — — 1,584 2,434 (232) 2,434 (232) — — — The table below shows interest rate hedging instruments in place as of December 31, 2021: Notional amounts by expiry date as of December 31, 2021 Of which Of which designated as (€ million) 2022 2023 2024 2025 2026 2027 and later Total Fair Notional Fair Notional Fair Of which Interest rate swaps pay capitalized EONIA/receive 0.06% 2,000 — — — — — 2,000 10 2,000 10 — — — pay -0.57%/receive capitalized EONIA 600 — — — — — 600 1 — — 600 1 — pay SOFR USD/receive 1.03% — — — — — 440 440 (5) 440 (5) — — — pay SOFR USD/receive 1.32% — — — — — 440 440 3 440 3 — — — receive capitalized EONIA/pay 1.48% (a) 42 57 — — — — 99 (3) 99 (3) — — — Total 2,642 57 — — — 880 3,579 7 2,979 6 600 1 — (a) These interest rate swaps hedge fixed-rate bonds with a nominal of €99 million held in a Professional Specialized Investment Fund dedicated to Sanofi and recognized within “Loans, advances and other long-term receivables” (see Note D.7.). The table below shows interest rate hedging instruments in place as of December 31, 2020: Notional amounts by expiry date as of December 31, 2020 Of which Of which designated as (€ million) 2021 2022 2023 2024 2025 2026 and later Total Fair Notional Fair Notional Fair Of which Interest rate swaps pay capitalized EONIA/receive 0.06% — 2,000 — — — — 2,000 23 2,000 23 — — — pay -0.57%/receive capitalized EONIA — 600 — — — — 600 1 — — 600 1 1 receive capitalized Eonia/pay 1.48% (a) — 42 57 — — — 99 (4) 99 (4) — — — Total — 2,642 57 — — — 2,699 20 2,099 19 600 1 1 (a) These interest rate swaps hedge fixed-rate bonds with a nominal of €99 million held in a Professional Specialized Investment Fund dedicated to Sanofi and recognized within “Loans, advances and other long-term receivables” (see Note D.7.). c) Actual or potential effects of netting arrangements The table below is prepared in accordance with the accounting policies described in Note B.8.3.: (€ million) 2022 2021 2020 Derivative Derivative Derivative Derivative Derivative Derivative Gross carrying amounts before offset (a) 206 (326) 298 (85) 82 (297) Gross amounts offset (in accordance with IAS 32) (b) — — — — — — Net amounts as reported in the balance sheet (a) - (b) = (c) 206 (326) 298 (85) 82 (297) Effects of other netting arrangements (not fulfilling the IAS 32 criteria for offsetting) (d) — — Financial instruments (160) 160 (67) 67 (81) 81 Fair value of financial collateral N/A N/A N/A N/A N/A N/A Net exposure (c) + (d) 46 (166) 231 (18) 1 (216)

Off balance sheet commitments

Off balance sheet commitments	12 Months Ended
	Dec. 31, 2022
Other Provisions, Contingent Liabilities And Contingent Assets [Abstract]
Off balance sheet commitments	Off balance sheet commitments The off balance sheet commitments presented below are shown at their nominal value. D.21.1. Off balance sheet commitments relating to operating activities Off balance sheet commitments relating to Sanofi’s operating activities comprise the following: December 31, 2022 Payments due by period (€ million) Total Less than 1 to 3 to More than Leases with a term of less than 12 months, low value asset leases and lease contracts committed but not yet commenced (a)(b) 38 26 4 3 5 Irrevocable purchase commitments (c) • given (d) 10,921 5,957 2,922 1,062 980 • received (1,025) (482) (335) (86) (122) Research and development license agreements - commitments given • commitments related to R&D and other commitments (e) 259 197 39 10 13 • contingent milestone payments in connection with development programs in progress (f) 2,919 203 875 889 952 Total - net commitments given (g) 13,112 5,901 3,505 1,878 1,828 (a) Includes the variable portion of future lease payments not recognized as lease liabilities as of December 31, 2022; the equivalent amount of these commitments as of December 31, 2021 was €109 million. (b) These comprise irrevocable commitments to suppliers of (i) property, plant and equipment, net of down-payments (see Note D.3.) and (ii) goods and services. As of December 31, 2021, irrevocable commitments amounted to €8,901 million given and €1,124 million received. (c) Irrevocable purchase commitments given as of December 31, 2022 include €871 million of commitments to joint ventures, and the commitment to EUROAPI as described in Note D.1. (d) Commitments related to R&D, and other commitments, amounted to €536 million as of December 31, 2021. (e) This line includes only contingent milestone payments on development projects in progress. The equivalent amount as of December 31, 2021 was €2,892 million. In pursuance of its strategy, Sanofi may acquire technologies and rights to products. Such acquisitions may be made in various contractual forms: acquisitions of shares, loans, license agreements, joint development, and co-marketing. These arrangements generally involve upfront payments on signature of the agreement, development milestone payments, and royalties. Some of these complex agreements include undertakings to fund research programs in future years and payments contingent upon achieving specified development milestones, the granting of approvals or licenses, or the attainment of sales targets once a product is commercialized. The “Research and development license agreements” line comprises future service commitments to fund research and development or technology, and probable contingent milestone payments regarded as reasonably achievable (i.e. all potential milestone payments relating to projects in the development phase, for which the future financial consequences are known or probable and for which there is a sufficiently reliable estimate). This line excludes: • commitments given relating to projects in the research phase for €18.0 billion as of December 31, 2022 (€6.7 billion as of December 31, 2021) and commitments given relating to contingent payments upon the attainment of sales targets once a product is commercialized for €18.5 billion as of December 31, 2022 (€8.1 billion as of December 31, 2021); • commitments received amounting to €8.8 billion as of December 31, 2022 (€5.8 billion as of December 31, 2021), mainly comprising research, development and commercialization agreements with partners further to the acquisitions of Ablynx for €1.0 billion as of December 31, 2022 (€1.0 billion as of December 31, 2021) and of Kymab for €0.2 billion as of December 31, 2022 (€0.5 billion as of December 31, 2021), plus contingent consideration receivable based on attainment of regulatory and sales milestones for commercialized products under the terms of licenses or rights assignment agreements amounting to €7.6 billion as of December 31, 2022 (€4.2 billion as of December 31, 2021). The major agreements entered into by Sanofi in 2022 are described below: • on January 7, 2022, Sanofi entered into an innovative license agreement and research collaboration with Exscientia to develop up to 15 novel small molecule candidates across oncology and immunology, leveraging Exscientia’s end-to-end AI-driven platform utilizing actual patient samples. Under the terms of the agreement, Sanofi made an upfront payment of $100 million and could pay up to $5.2 billion contingent on the attainment of certain objectives; • on January 12, 2022, Sanofi entered into a licensing and collaboration agreement with ABL Bio for the development of ABL301, a bispecific antibody targeting alpha-synuclein and intended as a treatment for alpha-synucleinopathies. Under the terms of the agreement, Sanofi paid ABL Bio $75 million upfront, and could make potential milestone payments of up to approximately $985 million contingent on the attainment of certain objectives; • on March 2, 2022, Sanofi entered into a collaboration and exclusive license agreement with Adagene Inc., a company transforming the discovery and development of antibody-based therapies. Under the terms of the agreement, Sanofi made an upfront payment of $17.5 million and could pay up to $2.5 billion contingent on the attainment of certain objectives; • on March 15, 2022, Sanofi entered into a strategic risk-sharing collaboration with Blackstone under which funds managed by Blackstone Life Sciences (BXLS) will contribute up to €300 million to accelerate the global pivotal studies and clinical development program for the subcutaneous formulation and delivery of the anti-CD38 antibody Sarclisa ® , to treat patients with multiple myeloma. That amount will be paid to Sanofi on the basis of development expenses incurred. In addition, Sanofi may pay royalties on future sales of this solution; • on March 29, 2022, Sanofi entered into an exclusive collaboration agreement with IGM Biosciences, Inc. to create, develop, manufacture and commercialize IgM antibody agonists against three oncology targets and three immunology/inflammation targets. Under the terms of the agreement, IGM received an upfront payment of $150 million and could receive up to $6.0 billion for milestones in the development, regulatory approval and sales of each target; • on July 5, 2022, Sanofi entered into a collaboration agreement with Skyhawk Therapeutics, Inc. to discover and develop novel small molecules that modulate RNA splicing to address challenging oncology and immunology targets. Under the terms of the agreement, Skyhawk received an upfront payment of $54 million and could receive more than $2.0 billion contingent on the attainment of certain objectives; • on August 17, 2022, Sanofi entered into a strategic research collaboration with Atomwise, that will leverage its AtomNet ® platform to identify and synthesize up to five drug targets. Under the terms of the agreement, Atomwise received an upfront payment of $20 million and could receive up to $1.0 billion contingent on the attainment of certain objectives; • on September 27, 2022, Sanofi entered into a research collaboration with Scribe Therapeutics, to leverage its CRISPR by Design™ platform and to obtain a non-exclusive license to genome editing CasX-Editor(XE) technology for multiple oncology targets. Under the terms of the agreement, Scribe Therapeutics received an upfront payment of $25 million and could receive more than $1.0 billion contingent on the attainment of certain objectives; • on October 4, 2022, Sanofi entered into a strategic collaboration with miRecule to accelerate the discovery and development of a Best-in-Class Antibody-RNA conjugate to treat Facioscapulohumeral Muscular Dystrophy (FSHD). Under the terms of the agreement, miRecule received an upfront payment of $20 million and could receive up to $0.4 billion contingent on the attainment of certain objectives; • on November 8, 2022, Sanofi entered into a strategic research collaboration with Insilico Medicine to leverage Insilico Medicine's AI platform, Pharma.AI, to advance drug development candidates for up to six new targets. Under the terms of the agreement, Insilico Medicine received an upfront payment of $12.5 million and could receive up to $1.2 billion contingent on the attainment of certain objectives; • on December 19 2022, Sanofi and Innate Pharma SA announced an expansion of their collaboration, with Sanofi licensing a natural killer (NK) cell engager program targeting B7H3 from Innate's ANKET TM (Antibody-based NK Cell Engager Therapeutics) platform. Innate received an upfront payment of €25 million and could receive up to €1.4 billion contingent on the attainment of certain objectives. The amount of commitments as of December 31, 2022 also includes commitments under agreements entered into by Sanofi in prior years, the principal ones of which are described below: • Biond Biologics (2021): license agreement for the development and commercialization of BND-22 (a humanized IgG4 antagonist antibody targeting the Ig-like transcript 2 (ILT2) receptor, in development for the treatment of solid tumors); • Eureka Therapeutics and Memorial Sloan Kettering Cancer Center (MSK) (2021): license agreement with for the treatment of multiple myeloma; • Kymera (2020): agreement to develop and commercialize protein degrader therapies targeting IRAK4 in patients with immune-inflammatory diseases; • Nurix Therapeutics (2020): collaboration to develop novel targeted protein degradation therapies; • Denali Therapeutics Inc. (2018): collaboration agreement on the development of multiple molecules with the potential to treat a range of neurological and systemic inflammatory diseases. The two lead molecules are DNL747 in multiple sclerosis and amyotrophic lateral sclerosis, and DNL758 in systemic inflammatory diseases such as rheumatoid arthritis and psoriasis; • MedImmune (a division of AstraZeneca) (2017): agreement to develop and commercialize a monoclonal antibody (MEDI8897) for the prevention of Respiratory Syncytial Virus (RSV) associated illness in newborns and infants; • Innate Pharma (2016): collaboration and licensing agreement to apply Innate Pharma’s new proprietary technology to the development of innovative bispecific antibody formats engaging natural killer (NK) cells to kill tumor cells through the activating receptor NKp46; • Eli Lilly and Company (2014): agreement to pursue regulatory approval for non-prescription Cialis ® (tadalafil). Sanofi and its alliance partners have decided to terminate the following agreements (the related commitments are no longer included in Sanofi’s off balance sheet disclosures as of December 31, 2022): • in October 2022, Sanofi and DiCE Molecules ended their global collaboration to discover potential new therapeutics for up to 12 targets that encompass all disease areas of strategic interest to Sanofi; and • in December 2022, Sanofi and Revolution Medicines agreed, after a transitional phase, to end their partnership agreement in oncology signed in 2018. In addition, under the collaboration agreement with Regeneron on monoclonal antibodies (see Note C.1.), Sanofi is entitled to receive an additional share of quarterly profits (capped at 10% of Regeneron’s share of quarterly profits until March 31, 2022, and thereafter at 20%), until Regeneron has paid 50% of the cumulative development costs incurred by the parties to the alliance. As of December 31, 2022 this represented total commitments received of €2.7 billion (versus €2.9 billion as of December 31, 2021), against cumulative development costs of €8.4 billion. Sanofi entered into an agreement with Royalty Pharma in December 2014 relating to development programs under which Royalty Pharma bears a portion of the remaining development costs of the project on a quarterly basis in return for royalties on future sales. This transaction is a co-investment, whereby the partner acquires an interest in the jointly-developed product by providing funding towards the development program. Consequently, the amounts received by Sanofi are recorded as a reduction in development costs, to the extent that the development costs incurred by Sanofi are recognized in profit or loss in accordance with the policies described in Note B.4.1. The products in development under the December 2014 agreement with Royalty Pharma have been launched in the United States and Europe, marking the end of the joint development programs. On February 27, 2017, Sanofi and Lonza announced a strategic partnership in the form of a joint venture (BioAtrium AG) to build and operate a large-scale mammalian cell culture facility for monoclonal antibody production in Visp, Switzerland. An initial investment of approximately €0.3 billion to finance construction of the facility, split 50/50 between the two partners, has now been made in full. In addition, Sanofi could pay BioAtrium AG in the region of €0.6 billion over the next fifteen years as its share of operating expenses and the cost of producing future batches. In February 2014, pursuant to the “Pandemic Influenza Preparedness Framework for the sharing of influenza viruses and access to vaccines and other benefits” (still effective as of December 31, 2022), Sanofi Pasteur and the World Health Organization (WHO) signed a bilateral “Standard Material Transfer Agreement” (SMTA 2). This agreement stipulates that Sanofi Pasteur will, during declared pandemic periods, (i) donate 7.5% of its real-time production of pandemic vaccines against any strain with potential to cause a pandemic, and (ii) reserve a further 7.5% of such production on affordable terms. The agreement cancels and replaces all preceding commitments to donate pandemic vaccines to the WHO. D.21.2. Off balance sheet commitments relating to financing activities Credit facilities Undrawn credit facilities are as follows: December 31, 2022 Total Expiry (€ million) Less than 1 to 3 to More than General-purpose credit facilities 8,000 4,000 — 4,000 — As of December 31, 2022, total credit facilities amounted to €8,000 million (versus €8,000 million as of December 31, 2021 and €8,000 million as of December 31, 2020). Guarantees The table below shows the amount of guarantees given and received: (€ million) 2022 2021 2020 Guarantees given: 3,815 3,794 3,291 • Guarantees provided to banks in connection with credit facilities 1,007 1,042 695 • Other guarantees given 2,808 2,752 2,596 Guarantees received (1,229) (1,149) (964) D.21.3. Off balance sheet commitments relating to asset acquisitions and divestments, and to changes in the scope of consolidation As of December 31, 2022, Sanofi had received commitments amounting in aggregate to €1.0 billion in respect of (i) divestments of assets relating to transactions not yet finalized as of that date and (ii) contingent consideration arising under past agreements. Off balance sheet commitments of a financing nature with associates and joint ventures are disclosed in N ote D.6. The maximum amount of contingent consideration relating to business combinations is disclosed in Note D.18.

Legal and arbitral proceedings

Legal and arbitral proceedings	12 Months Ended
	Dec. 31, 2022
Other Provisions, Contingent Liabilities And Contingent Assets [Abstract]
Legal and arbitral proceedings	Legal and arbitral proceedings Sanofi and its affiliates are involved in litigation, arbitration and other legal proceedings. These proceedings typically are related to product liability claims, intellectual property rights (particularly claims against generic companies seeking to limit the patent protection of Sanofi products), competition law and trade practices, commercial claims, employment and wrongful discharge claims, tax assessment claims, waste disposal and pollution claims, and claims under warranties or indemnification arrangements relating to business divestitures. Provisions related to legal and arbitral proceedings are recorded in accordance with the principles described in Note B.12. Most of the issues raised by these claims are highly complex and subject to substantial uncertainties; therefore, the probability of loss and an estimation of damages are difficult to ascertain. Contingent liabilities are cases for which either we are unable to make a reasonable estimate of the expected financial effect that will result from ultimate resolution of the proceeding, or a cash outflow is not probable. In either case, a brief description of the nature of the contingent liability is disclosed and, where practicable, an estimate of its financial effect, an indication of the uncertainties relating to the amount and timing of any outflow, and the possibility of any reimbursement are provided in application of paragraph 86 of IAS 37. In the cases that have been settled or adjudicated, or where quantifiable fines and penalties have been assessed, we have indicated our losses or the amount of provision accrued that is the estimate of the probable loss. In a limited number of ongoing cases, while we are able to make a reasonable estimate of the expected loss or range of the possible loss and have accrued a provision for such loss, we believe that publication of this information on a case-by-case basis or by class would seriously prejudice the Company’s position in the ongoing legal proceedings or in any related settlement discussions. Accordingly, in those cases, we have disclosed information with respect to the nature of the contingency but have not disclosed our estimate of the range of potential loss, in accordance with paragraph 92 of IAS 37. These assessments can involve a series of complex judgments about future events and can rely heavily on estimates and assumptions. Our assessments are based on estimates and assumptions that have been deemed reasonable by management. We believe that the aggregate provisions recorded for the above matters are adequate based upon currently available information. However, given the inherent uncertainties related to these cases and involved in estimating contingent liabilities, we could in the future incur judgments that could have a material adverse effect on our net income in any particular period. Long term provisions are disclosed in Note D.19. They include: • provisions for product liability risks, litigation and other amount to €1,652 million in 2022. These provisions are mainly related to product liabilities, government investigations, competition law, regulatory claims, warranties in connection with certain contingent liabilities arising from business divestitures other than environmental matters and other claims; • provisions for environmental risks and remediation amount to €526 million in 2022, the majority of which are related to contingencies that have arisen from business divestitures. a) Products Sanofi Pasteur Hepatitis B Vaccine Product Litigation Since 1996, more than 180 lawsuits have been filed in various French civil courts against Sanofi Pasteur and/or Sanofi Pasteur MSD S.N.C., the former French subsidiary of Sanofi, and the latter a joint venture company with Merck & Co., Inc. now terminated, for which past ongoing litigation is now managed by the originating party. In such lawsuits, the plaintiffs allege that they suffer from a variety of neurological disorders and autoimmune diseases, including multiple sclerosis and Guillain-Barré syndrome as a result of receiving the hepatitis B vaccine. In January 2018, the Appeal Court of Bordeaux found a causal link between hepatitis B vaccine and multiple sclerosis. In July 2019, the French Supreme Court (Cour de cassation) cancelled the judgment of the Appeal Court of Bordeaux and referred the case back to the Appeal Court of Toulouse. On March 30, 2022, the Appeal Court of Toulouse dismissed all the plaintiff’s claims. As of December 31, 2022, there were 49 ongoing lawsuits related to Sanofi Pasteur hepatitis B vaccine. Taxotere ® Product Litigation in the US As of December 31, 2022, there were approximately 8,300 plaintiffs in courts across the country, with approximately 700 of those plaintiffs being spouses who have filed loss of consortium claims. Lawsuits have been filed against affiliates of Sanofi under US state law for personal injuries allegedly sustained in connection with the use of Taxotere ® . The actions are held in several jurisdictions, including the federal and/or state courts of Louisiana, New Jersey, California, and Delaware. To date, there have been two bellwether trials as part of a federal multi-district litigation in the Eastern District of Louisiana both resulting in jury verdicts in Sanofi's favor. It is not possible, at this stage, to reliably assess the outcome of these lawsuits or the potential financial impact on the Company. Taxotere ® – Mississippi Attorney General Litigation in the US In October 2018, the Attorney General for the State of Mississippi filed a civil action in Hinds County, Mississippi, Chancery Court against various Sanofi Defendants related to Taxotere ® . The State asserts one cause of action based on the Mississippi Consumer Protection Act (“MCPA”) and seeks a permanent injunction prohibiting Defendants’ conduct and civil penalties of up to $10,000 for each violation. Sanofi filed a motion to dismiss the entire action in Hinds County, Mississippi, Chancery Court, which is currently pending. It is not possible, at this stage, to assess reliably the outcome of this lawsuit or the potential financial impact on the Company. Zantac ® Litigation in the US In September 2019, the US Food and Drug Administration (“FDA”) announced it was investigating the claims of an online pharmacy’s Citizen Petition that the medication Zantac ® (the brand name for ranitidine) used for stomach heartburn contains or can generate the chemical N-Nitrosodimethylamine (“NDMA”), an alleged human carcinogen. As a precautionary measure, Sanofi initiated a voluntary recall of branded over-the-counter Zantac ® in October 2019. Concurrent with FDA’s investigation, multiple personal injury lawsuits and class actions alleging that Zantac ® causes various cancers and seeking damages for either alleged personal injuries or alleged economic injuries were filed. Most of those cases have been coordinated into a Multi-District Litigation (“MDL”) in the Southern District of Florida. On June 30 and July 8, 2021, the Federal MDL Court entered orders granting in part and denying in part Defendants’ motions to dismiss various aspects of Plaintiffs’ amended complaints. The rulings narrowed the scope of plaintiffs’ complaints and saw the dismissal of all retailers and generic manufacturers from the MDL, leaving branded manufacturers GSK, Pfizer, Boehringer Ingelheim, and Sanofi as the defendants. On December 6, 2022, the MDL Court granted Sanofi and the other defendants’ Daubert and Summary Judgment motions. As a result, the Court will dismiss approximately 50,000 cases involving plaintiffs’ five designated cancers. We expect those plaintiffs to appeal the MDL's Court's decision. Other cases are pending in various state courts. These state court cases still include numerous retail and generics manufacturing defendants in addition to branded manufacturers. In addition, in November 2019, Sanofi received a Civil Investigative Demand (“CID”) related to this issue from the Arizona Attorney General. In June 2020, the New Mexico Attorney General filed a complaint against Sanofi, the previous marketing authorization holders for branded Zantac ® , a dozen generic manufacturers, and several retailers. The complaint brings claims for alleged violations of the New Mexico Unfair Practices Act, violations of the New Mexico False Advertising Act, violations of the New Mexico Public Nuisance Statute, common law public nuisance, and negligence. In June 2020, Sanofi received a notice from the US Department of Justice Civil Division and US Attorney’s Office for the Eastern District of Pennsylvania of an investigation into allegations that pharmaceutical manufacturers violated the False Claims Act, 31 U.S.C. § 3729, in relation to the drug Zantac ® and ranitidine hydrochloride through alleged failure to disclose to the federal government information about the potential presence of NDMA. The notice requests information and documents from Sanofi including applications and communications with FDA. In November 2020, the Mayor and City Council of Baltimore filed a complaint against Sanofi, the previous marketing authorization holders for branded Zantac ® , generic manufacturers, and several retailers. The complaint alleges violations of the Maryland Consumer Protection statute, public nuisance, and negligence. In January 2021, Sanofi was served with the Center for Environmental Health’s Second Amended Complaint alleging Proposition 65 violations. The case, which also names generic manufacturers and retailers, is pending in California Superior Court in Alameda County. Overall between State and federal filings, there are currently 3,486 product liability “complaints” filed. These complaints encompass 68,355 individual product liability “plaintiffs” who have all filed against Sanofi. The vast majority of these plaintiffs participated in the MDL Court’s census registry program, allege cancers that the plaintiffs’ leadership decided not to designate and pursue in the MDL, and have since filed their complaints in state courts. Additional cases may be filed. It is not possible, at this stage, to assess reliably the outcome of these lawsuits or the potential financial impact on Sanofi. Zantac ® Litigation in Canada Between 2019 and 2022, 7 proposed class actions naming notably Sanofi Consumer Health Inc., Sanofi-Aventis Canada Inc., Chattem (Canada) Inc., Sanofi and Sanofi Pasteur Limited as Defendants, relating to ranitidine were filed in various Canadian States court on behalf of all Canadian provinces alleging they suffered personal injury, including cancer, from the ingestion of ranitidine and are seeking general special, statutory, punitive and aggravated damages in an unspecified amount as well as disgorgement of profits. Additionally, some plaintiffs seek restitution for unjust enrichment in an amount equivalent to the purchase price of Zantac ® and subrogated damages on behalf of provincial health insurers for health care costs related to ranitidine use. These actions are pending before the courts of Alberta, British Columbia, Quebec and Ontario. A Certification hearing was held in the British Columbia action in October 2022 and the certification decision is under review of the Court. It is not possible, at this stage, to assess reliably the outcome of these lawsuits or the potential financial impact on Sanofi. Depakine ® Product Litigation in France Civil proceedings As of December 31, 2022, 78 families brought a civil claim involving 131 people exposed in utero to sodium valproate against a French affiliate of Sanofi seeking indemnification under French law for personal injuries allegedly suffered by children in connection with the use of sodium valproate by their mothers during pregnancy to treat their epilepsy (Depakine ® ). These actions are held in several jurisdictions in France. Twenty-nine lawsuits are proceedings on the merits, the most advanced was tried at the French Supreme Court level which issued in November 2019 a ruling sending the case before the Paris Appeal Court to rule on Sanofi’s argument on the compliance of the product with mandatory regulations, as well as on the question of defectiveness of the product and the assessment of damages. In January 2023, the Paris Appeal Court ordered a stay in the proceedings until the second expert opinion report is handed down in the criminal investigation (see below). Seven first instance rulings on the merits were handed down in 2022 by the Judicial Tribunal of Nanterre. In three cases, the Court declared the judicial expert report null and void and the Court dismissed one claim in another case. Concerning three other cases relating to births that occurred between 2005 and 2009, the Court held, on the basis of a non-fault liability, that Sanofi was liable in light of the wording of the patient information leaflet. Provisional compensation amounts were set in the range of €0.1 million to €0.5 million. All the judgments have been appealed. In the class action lawsuit filed in May 2017 by the APESAC (Association des Parents d’Enfants souffrant du Syndrome de l’Anti-Convulsivant) against the French affiliate, the Judicial Tribunal of Paris ruled on January 5, 2022 that a class is admissible, retaining Sanofi’s liability between 1984 and January 2006 for malformations and between 2001 and January 2006 for neuro-developmental disorders (NDD). This decision is based on the conclusions of a criminal expert report within the frame of ongoing criminal proceeding, for which the Chambre de l’Instruction of the Appeal Court of Paris had ordered a counter-expertise (see below). Sanofi and its insurers appealed the Judicial Tribunal of Paris' ruling related to the class action. On July 21, 2021, a Judicial Tribunal in France dismissed a claim for damages brought against Sanofi regarding a child born in 1995. The Judicial Tribunal considered that the risk of occurrence of NDD in children born to mother exposed to sodium valproate during pregnancy was not demonstrated by the state of scientific knowledge at the time of her pregnancy. This decision was appealed and the proceeding is now pending before the Appeal Court of Paris, which had ordered a stay in the proceeding until the end of the criminal investigation. In July 2020, a collective redress against the French affiliate was filed by 63 f amilies, seeking indemnification for a prejudice of anxiety . There is no date set for the hearing on the merits in this case yet. Criminal investigation A criminal investigation was initiated in May 2015 before the Paris Civil Court. In January 2020, the French affiliate of Sanofi was indicted for aggravated deception and involuntary injuries and in July 2020 for involuntary manslaughter. In July 2020, a judicial supervision of the affiliate was ordered, together with the implementation of financial guarantees. In November 2020, the Health Authority ( ANSM) was similarly indicted for involuntary injuries and involuntary manslaughters. On March 9, 2022, the Chambre de l’Instruction of the Appeal Court of Paris ruled that certain complaints for involuntary manslaughter and several others for aggravated deception and involuntary injuries were time-barred. The Public Prosecutor, as well as the civil parties, have brought the matter before the Chambre Criminelle of the Supreme Court. In September 2022, the investigating judges appointed 2 experts for a counter-expertise following the Chambre de l’Instruction’s ruling handed down end of 2021 and in October 2022 ordered 6 individual medical assessments. Public compensation scheme In 2017, the French government set up a public compensation scheme to indemnify patients for damages suffered in connection with the prescription of sodium valproate and its derivatives. The scheme was further amended through the 2020 Finance Law, with notably the introduction of presumptions of default for lack of information of the mother since 1982 for malformations and since 1984 for NDD. The scheme was amended again through the 2021 Finance Law in order to increase the maximum premium applicable in case of refusal to make an offer (or insufficient offer) which would be deemed unjustified by a court ruling. The committee of the compensation scheme has issued several final opinions holding the French affiliate liable for damages either in full or in part along with the French State, and, in some cases, healthcare practitioners. The French affiliate disagreed with the committee’s conclusions and has accordingly not offered indemnification to the claimants who have received compensation from the ONIAM (Office National d'Indemnisation des Accidents Médicaux) . The ONIAM is now seeking reimbursement from Sanofi who has filed legal actions to oppose ONIAM’s payment orders. Sanofi has also been notified of 63 exposed persons who have filed a request for indemnification before the public compensation scheme and who are also claimants against Sanofi in individual judicial proceedings (summary proceedings or actions on the merits). Administrative Actions In July 2020, March and June 2021, the Montreuil Administrative Court had held the French State liable in 5 administrative proceedings initiated by families against the State. In March 2021, the Administrative Court did not retain any lack of information of the mother regarding the risk of neurodevelopmental disorders for births in 1999 and in 2002, based on the state of scientific knowledge at the time. However, regarding the risk of malformations, liabilities were retained against the State, the healthcare professionals and Sanofi, notably for discrepancy between the SmPC (Summary of the Product Characteristics) and the patient leaflet. In other cases involving births in 2005-2008, the liability of the State was retained for both malformations and neurodevelopmental disorders, and partially exonerated, taking into account the roles of healthcare practitioners and Sanofi. Given that the French affiliate was not a party to these administrative proceedings, its arguments (i.e. notably several requests from the French affiliate to the Health Authorities to reinforce warnings to healthcare professionals and patients in relation to Depakine ® ) were not considered. All rulings were appealed by the claimants. Sanofi has filed requests for voluntary intervention in these proceedings to present its arguments before the Administrative Court of Appeal. In one proceeding, the claimants decided to withdraw their claims. It is not possible, at this stage, to assess reliably the outcome of these cases or the potential financial impact on the Company. Depakine ® Product Litigation in other EU countries and in the UK In Switzerland, 10 families have filed a civil claim for damages concerning 16 people exposed in utero. Some of them also involve the claimants’ physicians. In November 2022, one action was declared time-barred by the judge. The claimant appealed this court decision on the merit. The appeal is on-going. In Spain, there are 4 trials ongoing relating to 10 children. In March 2022, in one of the trials, the Court condemned Sanofi to indemnify 4 patients. Sanofi appealed this decision. In January 2023, in another trial filed by one patient, the Appeal Court confirmed the first instance's decision and dismissed the claim. The other actions are still at a preliminary stage. In Belgium, there are 2 civil proceedings (currently on hold) and a criminal complaint against X and against Sanofi. In Germany, there is one civil lawsuit before the Berlin Regional Court, relating to one child exposed in utero to valproate taken by the mother during pregnancy for bipolar disorder. In Ireland, there are 2 Pre-Action Protocol cases and 2 civil claims on-going. In the United Kingdom, there are 3 Pre-Action Protocol cases in Great Britain and 1 Pre-Action Protocol case in Northern Ireland on-going. It is not possible, at this stage, to assess reliably the outcome of these cases or the potential financial impact on the Company. Dengvaxia ® (Philippines) Since early 2018 up to present date, several claims were filed in the Philippines by parents of deceased children whose deaths were allegedly due to vaccination with Dengvaxia ® . Early March 2019, 2020 and 2022, the Philippine Department of Justice (DOJ) prosecution panel announced it had found probable cause to indict several Sanofi employees/former employees and former Government officials for “reckless imprudence” resulting in homicides. Since then, several criminal actions have been filed in court as a result of this finding. Petitions for Review to the DOJ Secretary have been filed and the said petitions remain pending. Meanwhile, the majority of the respondents have challenged the jurisdiction of the lower court where the first 8 cases had been assigned and this issue is now filed with the Supreme Court. There are several claims that have not yet been filed in any court despite resolutions by the DOJ that there is probable cause. b) Patents Ramipril Canada Patent Litigation Sanofi was involved in a number of legal proceedings involving companies which market generic Altace ® (ramipril) in Canada. In 2004, Sanofi unsuccessfully brought Notice of Compliance proceedings (NOC proceedings) at the end of which eight manufacturers obtained marketing authorizations from the Canadian Minister of Health for generic versions of ramipril in Canada. Sanofi filed unsuccessful patent infringement actions against all those companies and ultimately Sanofi was liable for damages under Section 8. Sanofi made payment in complete satisfaction of those awards. In June 2011, Apotex commenced an action in the Ontario Superior Court of Justice asserting damages under the Ontario Statute of Monopolies, the UK Statute of Monopolies, and the Trade-marks Act (the “Ontario Action”). At the request of the parties, in June 2021, the Court ordered that the action be stayed in view of the lower court's decision in March in the Apotex vs. Lilly case. In the Lilly case, the Court dismissed Apotex's Statute of Monopolies claim by way of summary judgment. If upheld on appeal, this decision may end Apotex's claim against Sanofi, also based on the Statute of Monopolies. In November 2022, Apotex filed an application for leave to appeal the Ontario Court of Appeal decision in the Lilly case with the Supreme Court of Canada. The Court will decide whether to grant the leave application in late Q1 2023. Praluent ® (alirocumab)-related Amgen Patent Litigation in the US In 2014, Amgen filed four separate complaints against Sanofi and Regeneron in the US District Court for the District of Delaware (“District Court”) asserting patent infringement relating to Sanofi and Regeneron’s Praluent ® product. Together these complaints alleged that Praluent ® infringed seven patents for antibodies targeting PCSK9 and sought injunctive relief and unspecified damages. In February 2021, the Federal Circuit affirmed the District Court’s ruling invalidating the Amgen asserted patent claims. In November 2021, Amgen filed a petition with the US Supreme Court, asking it to overturn the Federal Circuit decision. On November 4, 2022, the US Supreme Court granted Amgen’s petition for review. Proceedings before the US Supreme Court are now underway. Dupixent ® (dupilumab)-related Amgen Patent Opposition and Revocation in Europe Immunex Corporation, an Amgen affiliate, is the registered proprietor of European Patent EP2292665. The claims of this patent relate to, among other things, human monoclonal antibodies that are capable of inhibiting IL-4 induced biological activity and which compete with one of four reference antibodies for binding to a cell that expresses human IL-4R. In April 2016, Sanofi and Regeneron each filed an opposition in the European Patent Office (EPO) against EP2292665, seeking its revocation. The EPO rendered its decision in November 2017 and revoked the patent in its entirety. In September 2017, Sanofi and Regeneron filed oppositions in the EPO against Amgen’s European Patent EP2990420, which is a divisional of the EP2292665 Patent discussed above. In March 2022, the European Patent Office Technical Board of Appeals (“TBA”) ruled in Sanofi and Regeneron’s favor and affirmed the invalidation of Amgen/Immunex’s EP2990420 patent. In December 2022, the TBA issued its written decision in favor of Sanofi and Regeneron. Amgen/Immunex may seek review of this decision by the Enlarged Board of Appeals. In March 2022, Amgen/Immunex withdrew its appeal to the TBA for its EP2292665 patent. Jevtana ® (cabazitaxel)-related patent litigation in the US Jevtana ® is currently covered by four Orange Book listed patents US 7,241,907, US 8,927,592, US 10,583,110 and US 10,716,777. In May to July 2020, Sanofi filed patent infringement suits under Hatch-Waxman against 12 generic filers asserting the ‘110 patent and the ‘777 patent in the US District Court for the District of Delaware. The '592 patent was added to the suits after its amended claims issued in August 2021. In January 2021 and August 2022, the District Court issued two claim construction decisions in favor of the defendants. In September 2022, the district court issued a decision that granted the defendants’ motion to dismiss in part related to the ‘592 patent but denied the motion to dismiss in part related to the ‘777 and ‘110 patents. Sanofi has reached settlement agreements with most of the defendants and the suit against the remaining defendant Sandoz is ongoing. Sanofi has voluntarily withdrawn the ‘110 patent from the suit and a 3-day trial on the ‘777 patent was held in January 2023. Sandoz has agreed not to launch any generic cabazitaxel product until the earlier of a district court decision in favor of the defendants or 120 days after the completion of the post-trial briefing. Plavix ® Litigation (Commonwealth) in Australia In August 2007, GenRX (a subsidiary of Apotex) obtained registration of a generic clopidogrel bisulfate product on the Australian Register of Therapeutic Goods. At the same time, GenRX filed a patent invalidation action with the Federal Court of Australia, seeking revocation of Sanofi’s Australian enantiomer patent claiming clopidogrel salts (a “nullity action”). In September 2007, Sanofi obtained a preliminary injunction from the Federal Court preventing commercial launch of this generic clopidogrel bisulfate product until judgment on the substantive issues of patent validity and infringement. In August 2008, the Australian Federal Court confirmed that the claim in Sanofi’s Australian enantiomer patent directed to clopidogrel bisulfate (the salt form in Plavix ® ) was valid and the patent infringed. On appeal, the Full Federal Court of Australia held in September 2009 that all claims in the patent are invalid. Sanofi’s appeal to the Australia High Court was denied in March 2010. In April 2013, the Australian Department of Health and Ageing (“Commonwealth”) filed an application before the Federal Court of Australia seeking payment of damages from Sanofi related to the Apotex preliminary injunction of up to AUD449 million (€286 million as of December 31, 2022), plus interest. Sanofi and BMS settled the patent litigation with Apotex in November 2014. In April 2020, the Commonwealth’s claim was dismissed. In May 2020, the Commonwealth filed a Notice of Appeal to the Full Court of the Federal Court. On appeal, the Commonwealth reduced its claim to a range of AUD223.3 million (€142.1 million) to AUD280.2 million (€178.4 million) which, inclusive of interest to December 31, 2022, ranges from AUD343.4 million (€218.6 million) to AUD463.6 million (€295.1 million) depending on whether interest accrues from the date the Commonwealth claims the Apotex products would have been listed on the Government reimbursement scheme in the absence of the injunction (i.e. April 1, 2008) or the date the Commonwealth filed its claim (i.e. April 1, 2013). Appeal hearing took place in February 2021 before the Full Court of the Federal Court. The ruling is expected in 2023. c) Other litigation Aubagio ® (teriflunomide)-related litigation in Europe In October 2020, Mylan Ireland Ltd (“Mylan”) brought an action before the General Court of the European Union requesting the annulment of the August 18, 2020 decision of the European Medicines Agency (“EMA”) refusing to validate Mylan’s marketing authorization application for a generic version of Aubagio ® (teriflunomide). Sanofi has intervened in this court case between Mylan and the EMA in order to defend Aubagio ® ’s regulatory exclusivity. Mylan submitted a request for discontinuance of the proceedings in December 2022. The case is over. Plavix ® (clopidogrel) – Attorney General Action in Hawaii In March 2014, the Hawaii Attorney General (AG) filed a complaint that sets forth allegations related to the sale and marketing of and variability of response to Plavix ® . The Hawaii AG specifically alleged that Plavix ® had a diminished effect in patients of certain genetic backgrounds and that Sanofi and BMS had failed to make an earlier disclosure of this information. In February 2021, the Court issued its decision, imposing penalties in the total amount of $834,012,000 against both Sanofi and Bristol Myers Squibb (BMS), with $417,006,000 being apportioned to each company. In June 2021, Sanofi and BMS appealed this judgment. To the extent this judgment or possibly a reduced judgment remains after the appeal, the judgment would be split evenly with BMS. On May 3, 2022, the Hawaii Supreme Court granted a request to transfer the appeal directly to the Hawaii Supreme Court, thereby eliminating review by the Hawaii intermediate Court of Appeals. The Hawaii Supreme Court had oral argument in December 2022 and a decision is expected in or around March 2023. Plavix ® (clopidogrel) - Attorney General Action in New Mexico In September 2016, the New Mexico Attorney General (AG) filed a complaint, claiming that Sanofi and Bristol Meyers Squibb (BMS) engaged in unfair and deceptive practices related to the marketing and labelling of Plavix ® . The New Mexico AG specifically alleged that Plavix ® had a diminished effect in patients of certain genetic backgrounds and that the Companies failed to make an earlier disclosure of this information. This matter has been concluded and dismissed by way of a settlement by all parties that was finalized in Q4 2022. Plavix ® (clopidogrel)-related litigation in France In France, in the claim concerning allegations that Sanofi’s communication and promotional practices inhibited the entry on the market of generics of clopidogrel (the active ingredient of Plavix ® ), the French Antitrust Authority issued its decision on May 14, 2013, imposing on Sanofi a fine of €40.6 million. In December 2014, the Paris Court of Appeals rejected Sanofi’s appeal and confirmed in totality the decision. As a consequence of the May 2013 ruling, claims were filed by Sandoz and by Teva in 2014 before the Commercial Court of Paris for compensation of their alleged damages: loss of margin and other ancillary damages (legal fees to external counsel, image and reputation). In June and November 2016 respectively, settlement agreements were entered into with Sandoz and Teva. Consequently, they subsequently withdrew their civil claims, jointly and severally. On October 18, 2016, the Supreme Court confirmed the Court of Appeals’ decision. Therefore, the Court of Appeals’ decision became definitive. In September 2017, Sanofi and its French affiliate received a summons before the Paris Commercial Court from the French Caisse Nationale d’Assurance Maladie – CNAM (French Social Security) claiming €115.8 million for their alleged damages. On October 1, 2019, the Paris Commercial Court dismissed the CNAM’s action as time barred. On February 9, 2022, the Paris Court of Appeals overturned the Paris Commercial Court's ruling, finding the French Caisse Nationale d'Assurance Maladie - CNAM (French Social Security)'s action as not time-barred and designated an expert to determine the amount of damages. The expertise is on-going. 340B Drug Pricing Program in the United States Sanofi is currently involved in several matters relating to the 340B program in the US (a federal program that requires drug manufacturers to supply certain products to certain “covered entities” at reduced prices). In 2021, Sanofi filed a lawsuit against the Department of Health and Human Services (“HHS”), the Health Resources and Services Administration (“HRSA”), and certain of their administrators in the US District Court for the District of New Jersey challenging (i) HHS’s December 2020 Advisory Opinion (the “AO”) stating that drug manu

Provisions for discounts, rebat

Provisions for discounts, rebates and sales returns	12 Months Ended
	Dec. 31, 2022
Other Provisions, Contingent Liabilities And Contingent Assets [Abstract]
Provisions for discounts, rebates and sales returns	Provisions for discounts, rebates and sales returns Adjustments between gross sales and net sales, as described in Note B.13., are recognized either as provisions or as reductions in accounts receivable, depending on their nature. The table below shows movements in these items: (€ million) Government and State programs (a) Managed care and GPO programs (b) Chargeback Rebates Sales Other Total Balance at January 1, 2020 2,178 726 312 1,330 621 51 5,218 Provision related to current period sales 5,970 2,752 4,633 6,221 628 110 20,314 Net change in provision related to prior period sales (54) — — (113) (34) — (201) Payments made (5,552) (2,556) (4,604) (5,838) (512) (112) (19,174) Currency translation differences (35) (14) (8) (43) (15) (3) (118) Balance at December 31, 2020 (c) 2,507 908 333 1,557 688 46 6,039 Changes in scope of consolidation 3 — — (2) 1 — 2 Provision related to current period sales 5,855 3,037 3,813 6,330 582 97 19,714 Net change in provision related to prior period sales (136) (3) (4) (152) 56 (3) (242) Payments made (5,561) (2,979) (3,828) (6,291) (697) (105) (19,461) Currency translation differences (72) (32) (11) (17) (20) (1) (153) Balance at December 31, 2021 (c) 2,596 931 303 1,425 610 34 5,899 Provision related to current period sales 6,744 3,246 4,147 7,244 578 182 22,141 Net change in provision related to prior period sales (120) (47) (21) (138) (8) 19 (315) Payments made (6,824) (3,208) (4,093) (6,809) (599) (166) (21,699) Currency translation differences 207 99 26 83 48 1 464 Balance at December 31, 2022 (c) 2,603 1,021 362 1,805 629 70 6,490 (a) Primarily US government programs: Medicaid (€1,307 million in 2022, €1,244 million in 2021, €1,015 million in 2020) and Medicare (€775 million in 2022, €941 million in 2021 and €726 million in 2020). (b) Mainly rebates and other price reductions granted to healthcare authorities in the United States (including Managed Care: €934 million in 2022, €896 million in 2021 and €692 million in 2020). (c) Provisions related to US net sales amounted to €4,270 million as of December 31, 2022, €4,057 million as of December 31, 2021 and €3,982 million as of December 31, 2020.

Personnel costs

Personnel costs	12 Months Ended
	Dec. 31, 2022
Employee Benefits [Abstract]
Personnel costs	Personnel costs Total personnel costs (other than termination benefits, presented in Note D.27.) include the following items: (€ million) 2022 2021 2020 Salaries 7,145 6,625 6,508 Social security charges (including defined-contribution pension plans) 2,098 1,929 1,874 Stock options and other share-based payment expense 245 244 274 Defined-benefit plans (a) 236 273 162 Other employee benefits 267 269 261 Total 9,991 9,340 9,079 (a) Includes the impact of the April 2021 IFRIC agenda decision on the allocation of benefits to service periods, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021. The total number of registered employees was 91,573 as of December 31, 2022, compared with 95,442 as of December 31, 2021 and 99,412 as of December 31, 2020.

Other operating income

Other operating income	12 Months Ended
	Dec. 31, 2022
Analysis of income and expense [abstract]
Other operating income	Other operating income Other operating income totaled €1,969 million in 2022, versus €859 million in 2021 and €697 million in 2020.

Other operating expenses

Other operating expenses	12 Months Ended
	Dec. 31, 2022
Analysis of income and expense [abstract]
Other operating expenses	Other operating expenses Other operating expenses totaled €2,531 million in 2022, compared with €1,805 million in 2021 and €1,415 million in 2020. For 2022, this line item includes €2,378 million of expenses relating to the alliance with Regeneron (see Note C.1.), compared with €1,568 million for 2021 and €1,090 million for 2020 (as shown in the table below): (€ million) 2022 2021 2020 Income & expense related to sharing of (profits)/losses under the Monoclonal Antibody Alliance (2,325) (1,253) (727) Additional share of profit paid by Regeneron towards development costs (b) 434 127 75 Reimbursement to Regeneron of selling expenses incurred (476) (303) (349) Total - Monoclonal Antibody Alliance (2,367) (1,429) (1,001) Immuno-Oncology Alliance 16 68 89 Other (mainly Zaltrap ® and Libtayo ® ) (a) 1,120 (12) (14) Other operating income/(expenses), net related to the Regeneron Alliance (1,231) (1,373) (926) of which amount presented in Other operating income (Note D.25.) 1,147 195 164 (a) Following the restructuring of the Immuno-Oncology agreement between Sanofi and Regeneron, applicable from July 1, 2022 (see Note C.1.). (b) As of December 31, 2022, the commitment received by Sanofi in respect of the additional profit share payable by Regeneron towards development costs amounted to €2.7 billion, compared with €2.9 billion as of December 31, 2021 (see note D.21). Charges to provisions for litigation and environmental risks are also recorded within this line item.

Restructuring costs and similar

Restructuring costs and similar items	12 Months Ended
	Dec. 31, 2022
Analysis of income and expense [abstract]
Restructuring costs and similar items	Restructuring costs and similar items Restructuring costs and similar items amounted to €1,336 million in 2022, €820 million in 2021 and €1,089 million in 2020, and were comprised of the following items: (€ million) 2022 2021 2020 (a) Employee-related expenses 507 193 697 Charges, gains or losses on assets (b) 261 110 149 Compensation for early termination of contracts (other than contracts of employment) 1 34 40 Transformation programs costs 547 463 191 Others 20 20 12 Total 1,336 820 1,089 (a) Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021. (b) This line consists of impairment losses and accelerated depreciation charges related to site closures (including leased sites), and gains or losses on divestments of assets arising from reorganization decisions made by Sanofi. In 2022, the employee-related expenses of €507 million related to termination benefits further to announcements made during the year, and the line “Charges, gains or losses on assets” related mainly to a strategic decision to close an industrial facility outside France. The costs of Sanofi's transformation program (as defined in Note B.19.) relate mainly to the ongoing creation of the new standalone Consumer Healthcare entity, and to the implementation of Sanofi’s new digital strategy. In 2021, the costs of Sanofi's transformation program were mainly related to the creation of the new standalone Consumer Healthcare entity and of EUROAPI (the new European market leader in active pharmaceutical ingredients), and to the implementation of Sanofi’s new digital strategy. In 2020, employee-related expenses amounted to €697 million, and consisted of termination benefits further to the announcement of plans to adapt Sanofi’s organization (primarily in Europe) in line with the new “Play to Win” strategy announced in December 2019.

Other gains and losses, and lit

Other gains and losses, and litigation	12 Months Ended
	Dec. 31, 2022
Analysis of income and expense [abstract]
Other gains and losses, and litigation	Other gains and losses, and litigation Other gains and losses, and litigation for 2022 represent a charge of €370 million, including the pre-tax loss arising on the deconsolidation of EUROAPI (see Note D.1.) and costs related to major litigation, including the estimated future defense costs which Sanofi may be exposed in connection with the Zantac ® litigation . For 2021, this line item represented a charge of €5 million. For 2020, this line item represented a net gain of €136 million, mainly relating to the sale of Seprafilm ® .

Financial expenses and income

Financial expenses and income	12 Months Ended
	Dec. 31, 2022
Analysis of income and expense [abstract]
Financial expenses and income	Financial expenses and income An analysis of Financial expenses and Financial income is set forth below: (€ million) 2022 2021 2020 (a) Cost of debt (b) (365) (313) (328) Interest income (c) 241 54 103 Cost of net debt (124) (259) (225) Non-operating foreign exchange gains/(losses) (4) 2 (6) Unwinding of discounting of provisions (d) (20) (11) (11) Net interest cost related to employee benefits (47) (44) (57) Gains/(losses) on disposals of financial assets 1 3 6 Net interest expense on lease liabilities (40) (35) (38) Other — 16 (4) Net financial income/(expenses) (234) (328) (335) comprising: Financial expenses (440) (368) (388) Financial income 206 40 53 (a) Includes the impact of the April 2021 IFRIC agenda decision on the allocation of benefits to service periods, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021. (b) Includes net gains/(losses) on interest rate and currency derivatives used to manage debt: €(11) million in 2022, €14 million in 2021, €93 million in 2020. (c) Includes net gains on interest rate and currency derivatives used to manage cash and cash equivalents: €68 million in 2022, €51 million in 2021, €66 million in 2020. (d) Primarily on provisions for environmental risks, restructuring provisions, and provisions for product-related risks (see Note D.19.). In 2022, 2021 and 2020, the impact of the ineffective portion of hedging relationships was not material.

Income tax expense

Income tax expense	12 Months Ended
	Dec. 31, 2022
Income Taxes [Abstract]
Income tax expense	Income tax expense Sanofi has elected for tax consolidations in a number of countries, principally France, Germany, the United Kingdom and the United States. The table below shows the allocation of income tax expense between current and deferred taxes: (€ million) 2022 2021 2020 (a) Current taxes (2,774) (1,908) (1,913) Deferred taxes 768 350 106 Total (2,006) (1,558) (1,807) Income before tax and investments accounted for using the equity method 10,422 7,798 13,778 (a) Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021. The difference between the effective tax rate and the standard corporate income tax rate applicable in France is explained as follows: (as a percentage) 2022 2021 2020 Standard tax rate applicable in France 25.8 28.4 32.0 Difference between the standard French tax rate and the rates applicable to Sanofi (a) (6.5) (9.5) (18.2) Revisions to tax exposures and settlements of tax disputes (0.8) 1.0 0.5 Fair value remeasurement of contingent consideration (0.2) — — Other items (b) 0.9 0.1 (1.2) Effective tax rate 19.2 20.0 13.1 (a) The difference between the French tax rate and tax rates applicable to foreign subsidiaries reflects the fact that Sanofi has operations in many countries, most of which have lower tax rates than France. For 2020, this line includes the difference between the standard French tax rate and the tax rate applicable to the gain on divestment of Regeneron shares. (b) In determining the amount of the deferred tax liability for 2022, 2021 and 2020, Sanofi took into account changes in the ownership structure of certain subsidiaries. For the periods presented, the amount of deferred tax assets recognized in profit or loss that were initially subject to impairment losses at the time of a business combination is immaterial.

Share of profit_loss from inves

Share of profit/loss from investments accounted for using the equity method	12 Months Ended
	Dec. 31, 2022
Interests In Other Entities [Abstract]
Share of profit/loss from investments accounted for using the equity method	Share of profit/loss from investments accounted for using the equity method The line item Share of profit/(loss) from investments accounted for using the equity method amounted to €68 million for 2022, compared with €39 million for 2021 and €359 million for 2020 (including €343 million for the share of Regeneron profits up to and including May 29, 2020, the date on which Sanofi ceased to exercise significant influence over Regeneron: see Note D.2.).

Net income attributable to non-

Net income attributable to non-controlling interests	12 Months Ended
	Dec. 31, 2022
Analysis of income and expense [abstract]
Net income attributable to non-controlling interests	Net income attributable to non-controlling interests The table below shows Net income attributable to non-controlling interests for the reporting periods presented: (€ million) 2022 2021 2020 Share of net income attributable to other non-controlling interests 113 56 36 Total 113 56 36

Related party transactions

Related party transactions	12 Months Ended
	Dec. 31, 2022
Related Party [Abstract]
Related party transactions	Related party transactions The principal related parties are companies over which Sanofi has control or significant influence, joint ventures, key management personnel, and principal shareholders. Sanofi has not entered into any material transactions with any key management personnel. Financial relations with Sanofi’s principal shareholders fall within the ordinary course of business and were immaterial in the years ended December 31, 2022, 2021 and 2020. Note F.1. lists the principal companies controlled by Sanofi; those companies are fully consolidated, as described in Note B.1. Transactions between those companies, and between the parent company and its subsidiaries, are eliminated when preparing the consolidated financial statements. Transactions with companies over which Sanofi has significant influence, and with joint ventures, are presented in Note D.6. Key management personnel include corporate officers and the members of the Executive Committee (an a verage of 11 members in 2022, in 2021 and in 2020). The table below shows, by type, the compensation paid to key management personnel: (€ million) 2022 2021 2020 (a) Short-term benefits (b) 31 33 36 Post-employment benefits 2 2 3 Share-based payment 19 20 18 Total recognized in profit or loss 52 55 57 (a) Includes the impact of the April 2021 IFRIC agenda decision on the allocation of benefits to service periods (see Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021). (b) Compensation, employer’s social security contributions, directors’ attendance fees, and any termination benefits (net of reversals of termination benefit obligations). The table below shows the aggregate obligation as of December 31 for each period presented for individuals who hold or have held executive positions within Sanofi during that period. (€ million) 2022 2021 2020 (a) Aggregate top-up pension obligation in favor of certain corporate officers and of Executive Committee members 10 28 32 Aggregate termination benefits and lump-sum retirement benefits in favor of key management personnel 5 7 5 (a) Includes the impact of the April 2021 IFRIC agenda decision on the allocation of benefits to service periods (see Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021).

Disclosures about major custome

Disclosures about major customers and credit risk	12 Months Ended
	Dec. 31, 2022
Financial Instruments [Abstract]
Disclosures about major customers and credit risk	Disclosures about major customers and credit risk Credit risk is the risk that customers (wholesalers, distributors, pharmacies, hospitals, clinics or government agencies) may fail to pay their debts; for Sanofi, that risk is mainly concentrated on amounts receivable from wholesalers in the United States. Sanofi manages credit risk by vetting customers in order to set credit limits and risk levels, and asking for guarantees or insurance where necessary; performing controls; and monitoring qualitative and quantitative indicators of accounts receivable balances, such as the period of credit taken and overdue payments. Sales generated by Sanofi with its biggest customers, in particular certain wholesalers in the United States, represented 27% of net sales in 2022 . The three largest customers respectively accounted for approximately 12%, 8% and 7% of Sanofi's net sales in 2022 (10%, 7% and 6% in 2021; 10%, 6% and 5% in 2020).

Segment information

Segment information	12 Months Ended
	Dec. 31, 2022
Operating Segments [Abstract]
Segment information	Segment information As indicated in Note B.26., Sanofi has three operating segments: Pharmaceuticals, Vaccines, and Consumer Healthcare. The Pharmaceuticals segment comprises, for all geographical territories, the commercial operations of the following global franchises: Specialty Care (Dupixent ® , Neurology & Immunology, Rare Diseases, Oncology, and Rare Blood Disorders) and General Medicines (Core and Non-Core Assets), together with research, development and production activities dedicated to the Pharmaceuticals segment. This segment also includes associates whose activities are related to pharmaceuticals. Following the transaction of May 29, 2020, Regeneron is no longer an associate of Sanofi (see Note D.2.). Consequently, the Pharmaceuticals segment no longer includes Sanofi’s equity-accounted share of Regeneron’s profits for the periods presented. The Vaccines segment comprises, for all geographical territories, the commercial operations of Vaccines, together with research, development and production activities dedicated to vaccines. The Consumer Healthcare segment comprises, for all geographical territories, the commercial operations for Sanofi’s Consumer Healthcare products, together with research, development and production activities dedicated to those products. Inter-segment transactions are not material. The costs of Sanofi's global support functions (Corporate Affairs, Finance, People & Culture, Legal, Ethics & Business Integrity, Information Solutions & Technologies, Sanofi Business Services, etc.) are primarily managed centrally at the group-wide level. The costs of those functions are presented within the “Other” category. That category also includes other reconciling items such as retained commitments in respect of divested activities. Following the Capital Markets Day in February 2021, Sanofi changed the presentation of the net sales of the General Medicines and Consumer Healthcare GBUs, and also reallocated certain expenses. In particular, IT costs relating to Sanofi's new digital organization – previously allocated to the Pharmaceuticals, Vaccines, and Consumer Healthcare segments – are now included within the “Other” segment. The 2020 segment results presented below have been amended for comparative purposes in order to reflect those adjustments. In accordance with IAS 8, Sanofi treated the first-time application of the IFRIC agenda decisions on (i) the calculation of provisions for pensions and other post-employment benefits under IAS 19 and (ii) accounting for costs of configuring or customizing a supplier’s application software in a Software as a Service (SaaS) arrangement as retrospective changes in accounting policy. The impacts are described in Note A.2.1 to the consolidated financial statements for the year ended December 31, 2021. D.35.1. Segment results D.35.1.1. Analysis of net sales The table below sets forth Sanofi’s net sales for the years ended December 31, 2022, 2021 and 2020: (€ million) Europe United States Other 2022 Europe United Other 2021 Europe United Other 2020 Pharmaceuticals 7,157 13,694 9,837 30,688 7,201 10,484 9,285 26,970 6,819 9,635 9,220 25,674 Dupixent ® 940 6,346 1,007 8,293 649 3,971 629 5,249 386 2,808 340 3,534 Neurology & Immunology 639 1,637 174 2,450 638 1,482 204 2,324 578 1,631 185 2,394 of which Aubagio ® 511 1,420 100 2,031 512 1,312 131 1,955 473 1,448 124 2,045 Rare Diseases 1,104 1,367 974 3,445 1,069 1,142 915 3,126 1,010 1,122 879 3,011 of which Cerezyme ® 239 194 274 707 244 173 266 683 249 177 264 690 Fabrazyme ® 228 471 239 938 223 395 226 844 200 406 211 817 Myozyme ® / Lumizyme ® 408 318 232 958 410 373 220 1,003 389 359 200 948 Oncology 239 515 198 952 327 410 175 912 299 368 131 798 of which Jevtana ® 33 275 83 391 112 253 90 455 187 246 103 536 Rare Blood Disorders 94 983 240 1,317 81 842 218 1,141 41 837 339 1,217 of which Alprolix ® — 406 98 504 — 332 82 414 — 320 146 466 Eloctate ® — 450 130 580 — 429 134 563 — 445 193 638 Core Assets 1,917 1,653 2,819 6,389 1,868 1,315 2,585 5,768 1,759 1,413 2,409 5,581 of which Lovenox ® 658 17 635 1,310 703 29 754 1,486 656 30 665 1,351 Toujeo ® 421 283 413 1,117 394 259 316 969 374 267 292 933 Plavix ® 101 9 873 983 115 9 805 929 126 10 777 913 Non-Core Assets 1,637 1,176 4,409 7,222 1,846 1,281 4,515 7,642 2,088 1,389 4,849 8,326 of which Lantus ® 426 757 1,076 2,259 474 861 1,159 2,494 537 929 1,195 2,661 Other non-core assets 1,129 412 2,944 4,485 1,285 410 3,034 4,729 1,451 438 3,222 5,111 Industrial sales 587 17 16 620 723 41 44 808 658 67 88 813 Vaccines 1,341 3,291 2,597 7,229 1,225 2,762 2,336 6,323 973 2,759 2,241 5,973 of which Polio/Pertussis/ 325 456 1,504 2,285 306 470 1,383 2,159 331 412 1,363 2,106 Influenza Vaccines 681 1,737 559 2,977 729 1,366 533 2,628 441 1,575 456 2,472 Consumer Healthcare (a) 1,501 1,290 2,289 5,080 1,333 1,139 1,996 4,468 1,359 1,071 1,964 4,394 of which Allergy 55 439 240 734 49 371 192 612 51 361 205 617 Pain Care 555 212 446 1,213 515 196 382 1,093 481 181 389 1,051 Digestive Wellness 432 144 742 1,318 389 124 618 1,131 371 85 532 988 Total net sales 9,999 18,275 14,723 42,997 9,759 14,385 13,617 37,761 9,151 13,465 13,425 36,041 (a) For the Consumer Healthcare GBU, Sanofi has since 2021 adopted a more granular presentation by introducing new sub-categories that reflect consumer trends and the strengths and opportunities of the portfolio. D.35.1.2. Business operating income Sanofi reports segment results on the basis of “Business operating income”. This indicator is used internally by Sanofi’s chief operating decision maker to measure the performance of each operating segment and to allocate resources. “Business operating income” is derived from Operating income , adjusted as follows: • the amounts reported in the line items Restructuring costs and similar items , Fair value remeasurement of contingent consideration relating to business combinations (IFRS 3) and Other gains and losses, and litigation (gains and losses on major disposals of assets, asset groups ore operations, and costs related to major litigation) are eliminated; • expenses arising from the remeasurement of inventories following a business combination (IFRS 3) are eliminated; • amortization and impairment losses charged against intangible assets (other than software and other rights of an industrial or operational nature) are eliminated; • upfront payments and regulatory milestone payments recognized within the line item Other operating income and related to transactions outside the ordinary activities of Sanofi are eliminated; • the share of profits/losses from investments accounted for using the equity method is added, to the extent that this relates to joint ventures and associates with which Sanofi has a strategic alliance (for 2020, excludes Regeneron up to and including May 29, 2020; see Note D.2.); • acquisition-related effects and restructuring costs relating to investments accounted for using the equity method (joint ventures and associates with which Sanofi has a strategic alliance) are eliminated; • net income attributable to non-controlling interests is deducted; and • for 2020, the gain on the divestment of Regeneron shares on May 29, 2020 is eliminated. This elimination does not include the gain on the remeasurement of the 400,000 retained shares at market value as of that date. The table below shows Sanofi’s segment results for the years ended December 31, 2022, December 31, 2021 and December 31, 2020: 2022 (€ million) Pharmaceuticals Vaccines Consumer Other (a) Total Net sales 30,688 7,229 5,080 — 42,997 Other revenues 657 1,666 62 7 2,392 Cost of sales (7,511) (4,101) (1,827) (253) (13,692) Research and development expenses (5,067) (936) (187) (516) (6,706) Selling and general expenses (5,923) (870) (1,478) (2,221) (10,492) Other operating income and expenses (1,800) 132 152 2 (1,514) Share of profit/(loss) from investments accounted for using the equity method 28 48 12 — 88 Net income attributable to non-controlling interests (29) — (4) — (33) Business operating income 11,043 3,168 1,810 (2,981) 13,040 ( a) This caption reconciles segment financial information to total consolidated financial information. 2021 (€ million) Pharmaceuticals Vaccines Consumer Other (a) Total Net sales 26,970 6,323 4,468 — 37,761 Other revenues 264 1,095 55 — 1,414 Cost of sales (6,965) (3,430) (1,606) (250) (12,251) Research and development expenses (4,330) (712) (153) (497) (5,692) Selling and general expenses (5,326) (805) (1,388) (2,036) (9,555) Other operating income and expenses (1,172) 128 111 (13) (946) Share of profit/(loss) from investments accounted for using the equity method 17 11 11 — 39 Net income attributable to non-controlling interests (49) (1) (5) (1) (56) Business operating income 9,409 2,609 1,493 (2,797) 10,714 (a) This caption reconciles segment financial information to total consolidated financial information. 2020 (a)(b) (€ million) Pharmaceuticals Vaccines Consumer Other (c) Total Net sales 25,674 5,973 4,394 — 36,041 Other revenues 128 1,141 59 — 1,328 Cost of sales (6,982) (3,312) (1,528) (284) (12,106) Research and development expenses (4,171) (682) (153) (524) (5,530) Selling and general expenses (4,927) (789) (1,419) (2,256) (9,391) Other operating income and expenses (487) 3 53 (130) (561) Share of profit/(loss) from investments accounted for using the equity method 5 2 9 — 16 Net income attributable to non-controlling interests (33) — (5) — (38) Business operating income 9,207 2,336 1,410 (3,194) 9,759 (a) 2020 figures have been adjusted to take account of the reallocation of certain expenses (in particular IT costs related to Sanofi’s new digital organization) from the Pharmaceuticals, Vaccines and Consumer Healthcare operating segments to the “Other” segment. (b) Includes the impact of the April 2021 IFRIC agenda decision on the allocation of benefits to service periods, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021. (c) This caption reconciles segment financial information to total consolidated financial information. The table below, presented in compliance with IFRS 8, shows a reconciliation between aggregated “Business operating income” for the segments and Income before tax and investments accounted for using the equity method : (€ million) 2022 2021 2020 (h) Business operating income 13,040 10,714 9,759 Share of profit/(loss) from investments accounted for using the equity method (a) (88) (39) (16) Net income attributable to non-controlling interests (b) 33 56 38 Amortization and impairment of intangible assets (c) (1,599) (1,772) (2,011) Fair value remeasurement of contingent consideration 27 (4) 124 Expenses arising from the impact of acquisitions on inventories (d) (3) (4) (53) Restructuring costs and similar items (1,336) (820) (1,089) Other gains and losses, and litigation (e) (370) (5) 136 Gain on divestment of Regeneron shares on May 29, 2020 (f) — — 7,225 Income from out-licensing (g) 952 — — Operating income 10,656 8,126 14,113 Financial expenses (440) (368) (388) Financial income 206 40 53 Income before tax and investments accounted for using the equity method 10,422 7,798 13,778 (a) Excludes restructuring costs relating to investments accounted for using the equity method and expenses arising from the impact of acquisitions on investments accounted for using the equity method. For the first two quarters of 2020, this line has been restated to exclude any effect of equity method accounting for the investment in Regeneron following the divestment of Sanofi's entire equity interest (with the exception of the 400,000 shares retained by Sanofi) on May 29, 2020. (b) Excludes (i) restructuring costs and (ii) other adjustments attributable to non-controlling interests. (c) For 2022, this line includes a reversal of €2,154 million on Eloctate franchise products following FDA approval of ALTUVIIIO TM dated February 22, 2023, partially offset by an impairment of €1,586 million relating to the development project for SAR444245 (non-alpha interleukin-2). (d) This line records the impact of the workdown of acquired inventories remeasured at fair value at the acquisition date. (e) For 2020, this line mainly comprises the gain on the sale of operations related to the Seprafilm ® activity to Baxter. (f) This line includes the gain on the sale of (i) 13 million shares of Regeneron common stock in the registered public offering and (ii) the 9.8 million shares repurchased by Regeneron, but does not include the gain arising from the remeasurement of the 400,000 retained shares at market value as of May 29, 2020. (g ) For 2022, this line includes an upfront payment of $900 million and a regulatory milestone payment of $100 million related to the out-licensing of Libtayo ® following the restructuring of the Immuno-Oncology Collaboration and License Agreement with Regeneron (see Note C.1.). (h) Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021. D.35.2. Other segment information The tables below show the split by operating segment of (i) the carrying amount of investments accounted for using the equity method, (ii) acquisitions of property, plant and equipment, and (iii) acquisitions of intangible assets. The principal investments accounted for using the equity method in the Pharmaceuticals segment are entities majority owned by EUROAPI, MSP Vaccine Company, and Infraserv GmbH & Co. Höchst KG (see Note D.6.). Acquisitions of intangible assets and property, plant and equipment correspond to acquisitions paid for during the period. 2022 (€ million) Pharmaceuticals Vaccines Consumer Total Investments accounted for using the equity method 536 104 37 677 Acquisitions of property, plant and equipment 1,025 504 77 1,606 Acquisitions of other intangible assets 463 111 21 595 2021 (€ million) Pharmaceuticals Vaccines Consumer Total Investments accounted for using the equity method 159 91 — 250 Acquisitions of property, plant and equipment 1,024 382 73 1,479 Acquisitions of other intangible assets (a) 450 108 6 564 (€ million) 2020 Pharmaceuticals Vaccines Consumer Total Investments accounted for using the equity method 154 47 — 201 Acquisitions of property, plant and equipment 755 404 95 1,254 Acquisitions of other intangible assets (a) 501 322 6 829 (a) Includes the impact of the IFRIC agenda decision of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021. D.35.3. Information by geographical region The geographical information on net sales provided below is based on the geographical location of the customer. In accordance with IFRS 8, the non-current assets reported below exclude right-of-use assets relating to leases as determined under IFRS 16, investments accounted for using the equity method, other non-current assets, non-current income tax assets, and deferred tax assets. 2022 (€ million) Total Europe of which North of which Other Net sales 42,997 9,999 2,296 18,984 18,275 14,014 Non-current assets: • property, plant and equipment owned 9,869 5,365 2,875 3,284 2,457 1,220 • goodwill 49,892 — — — — — ▪ other intangible assets 21,640 6,257 — 14,178 — 1,205 2021 Total Europe of which North of which Other Net sales 37,761 9,759 2,256 15,075 14,385 12,927 Non-current assets: • property, plant and equipment owned 10,028 5,959 3,253 2,998 2,234 1,071 • goodwill 48,056 — — — — — • other intangible assets (a) 21,407 7,059 — 13,187 — 1,161 (€ million) 2020 Total Europe of which North of which Other Net sales 36,041 9,151 2,223 14,060 13,465 12,830 Non-current assets: • property, plant and equipment owned 9,365 5,895 3,189 2,542 1,899 928 • goodwill 44,364 — — — — — • other intangible assets (a) 18,341 6,208 — 10,665 — 1,468 (a) Includes the impact of the IFRIC agenda decision of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021. As stated in Note D.5., goodwill is not allocated by geographical region.

Principal accountants' fees and

Principal accountants' fees and services	12 Months Ended
	Dec. 31, 2022
Analysis of income and expense [abstract]
Principal accountants' fees and services	Principal accountants’ fees and services PricewaterhouseCoopers Audit and Ernst & Young et Autres served as independent auditors of Sanofi for the year ended December 31, 2022 and for all other reporting periods presented. The table below shows fees charged by those firms and member firms of their networks to Sanofi and consolidated subsidiaries in the years ended December 31, 2022 and 2021. Ernst & Young PricewaterhouseCoopers 2022 2021 2022 2021 (€ million) Amount % Amount % Amount % Amount % Audit: Statutory audit of separate and consolidated financial statements (a) 14.2 89 % 13.9 82 % 14.1 97 % 13.8 97 % Services other than statutory audit (b) 1.8 11 % 3.0 18 % 0.5 3 % 0.4 3 % Audit-related services (c) 1.5 2.8 0.5 0.4 Tax 0.0 — 0.0 — Other 0.3 0.2 — — Total 16.0 100 % 16.9 100 % 14.6 100 % 14.2 100 % (a) Includes services provided by the independent auditors of the parent company and French subsidiaries: Ernst & Young €7.3 million in 2022, €7.2 million in 2021; PricewaterhouseCoopers €7.7 million in 2022, €7.7 million in 2021. (b) Services other than statutory audit provided by Ernst & Young et Autres during 2022 comprised: - work on share capital transactions and securities issues submitted to the Annual General Meeting (in extraordinary business) for approval; - additional procedures to enable reports previously signed by the firm to be incorporated by reference; - agreed-upon and audit procedures in connection with a proposed divestment; and - issuance of the Independent third party’s report on the consolidated statement of extra-financial performance. Services other than statutory audit provided by PricewaterhouseCoopers Audit during 2022 comprised: - work on share capital transactions and securities issues submitted to the Annual General Meeting (in extraordinary business) for approval; - additional procedures to enable reports previously signed by the firm to be incorporated by reference; - contractual audits, assurance engagements, agreed-upon procedures, tax compliance work, and technical consultancy. (c) Includes services provided by the independent auditors of the parent company and French subsidiaries: Ernst & Young: €1.4 million in 2022, €2.7 million in 2021; PricewaterhouseCoopers €0.3 million in 2022, €0.3 million in 2021. Audit Committee pre-approval and procedures The Audit Committee of Sanofi has adopted a policy and established certain procedures for the approval of audit services and for the pre-approval of other services to be provided by the independent auditors. In 2022, the Audit Committee established a limit for permitted audit-related and other services (i.e. services other than statutory audit) that can be provided by the independent auditors, and the related fees.

List of principal companies inc

List of principal companies included in the scope of consolidation during 2022	12 Months Ended
	Dec. 31, 2022
Interests In Other Entities [Abstract]
List of principal companies included in the scope of consolidation during 2022	List of principal companies included in the scope of consolidation during 2022 F.1. Principal fully consolidated companies The table below shows Sanofi's principal subsidiaries and their country of incorporation: Europe Financial interest (%) as of December 31, 2022 Hoechst GmbH Germany 100.0 Sanofi-Aventis Deutschland GmbH Germany 100.0 A. Nattermann & Cie. GmbH Germany 100.0 Sanofi-Aventis GmbH Austria 100.0 Sanofi Belgium Belgium 100.0 Ablynx N.V. Belgium 100.0 Genzyme Flanders BVBA Belgium 100.0 Sanofi A/S Denmark 100.0 Sanofi-Aventis S.A. Spain 100.0 Opella Healthcare Spain, S.L. Spain 100.0 Sanofi Oy Finland 100.0 Sanofi France 100.0 Sanofi-Aventis France France 100.0 Sanofi Winthrop Industrie France 100.0 Sanofi-Aventis Recherche & Développement France 100.0 Sanofi-Aventis Groupe France 100.0 Sanofi Chimie France 100.0 Sanofi-Aventis Participations France 100.0 Sanofi Pasteur France 100.0 Aventis Pharma S.A. France 100.0 Sanofi Biotechnology France 100.0 Sanofi Mature IP France 100.0 Sanofi Pasteur NVL France 100.0 Sanofi Pasteur Europe France 100.0 SECIPE SAS France 100.0 Sanofi Pasteur Merieux S.A.S. France 100.0 Sanofi 2015 D SAS France 100.0 Opella Healthcare International SAS France 100.0 Opella Healthcare France SAS France 100.0 Opella Healthcare Group SAS France 100.0 Sanofi-Aventis A.E.B.E. Greece 100.0 Sanofi-Aventis Private Co, Ltd Hungary 99.6 Chinoin Private Co. Ltd Hungary 99.6 Opella Healthcare Hungary Commercial K.F.T Hungary 100.0 Carraig Insurance DAC Ireland 100.0 Genzyme Ireland Limited Ireland 100.0 Sanofi-Aventis Holdings (Ireland) Ltd Ireland 100.0 Sanofi S.R.L. Italy 100.0 Opella Healthcare Italy S.R.L. Italy 100.0 Genzyme Global Sarl Luxembourg 100.0 Genzyme Luxembourg Sarl Luxembourg 100.0 Sanofi-Aventis Norge AS Norway 100.0 Genzyme Europe B.V. Netherlands 100.0 Sanofi Foreign Participations B.V. Netherlands 100.0 Sanofi-Aventis Sp. z.o.o. Poland 100.0 Opella Healthcare Poland sp.Z.O.O Poland 100.0 Sanofi Pasteur Sp. z.o.o. Poland 100.0 Sanofi Produtos Farmaceuticos Lda Portugal 100.0 Sanofi-Aventis, s.r.o. Czech Republic 100.0 Opella Healthcare Czech s.r.o Czech Republic 100.0 Sanofi Romania SRL Romania 100.0 Europe Financial interest (%) as of December 31, 2022 Opella Healthcare Romania S.R.L. Romania 100.0 Sanofi-Aventis UK Holdings Limited United Kingdom 100.0 Aventis Pharma Limited United Kingdom 100.0 Sanofi-Synthelabo UK Ltd United Kingdom 100.0 Aventis Pharma Holdings Ltd United Kingdom 100.0 Opella Healthcare UK Limited United Kingdom 100.0 AO Sanofi Russia Russia 100.0 Opella Healthcare LLC Russia 100.0 Sanofi AB Sweden 100.0 Sanofi-Aventis (Suisse) SA Switzerland 100.0 Genzyme Global Sarl Baar Intellectual Property Branch Switzerland 100.0 Sanofi Ilac Sanayi ve Ticaret A.S. Turkey 100.0 Sanofi Pasteur Asi Ticaret A.S. Turkey 100.0 Sanofi Saglik Urunleri Limited Sirketi Turkey 100.0 United States Financial interest (%) as of December 31, 2022 Genzyme Therapeutic Products Limited Partnership United States 100.0 Aventis Inc. United States 100.0 Sanofi US Services Inc. United States 100.0 Sanofi-Aventis U.S. LLC United States 100.0 Chattem, Inc. United States 100.0 Aventisub LLC United States 100.0 Genzyme Corporation United States 100.0 Sanofi Pasteur Inc. United States 100.0 VaxServe, Inc. United States 100.0 Bioverativ Inc. United States 100.0 Bioverativ U.S. LLC United States 100.0 Bioverativ Therapeutics Inc. United States 100.0 Principia Biopharma Inc. United States 100.0 Sanofi Research Invest LLC United States 100.0 Sanofi Bioverativ Holdings LLC United States 100.0 RPR US Ltd. United States 100.0 Kadmon Holdings, Inc. United States 100.0 Kadmon Corporation, LLC United States 100.0 Amunix United States 100.0 Synthorx, Inc United States 100.0 Translate Bio, Inc United States 100.0 Other Countries Financial interest (%) as of December 31, 2022 Sanofi-Aventis South Africa (Pty) Ltd South Africa 100.0 Sanofi-Aventis Algérie Algeria 100.0 Sanofi Arabia Trading Company Limited Saudi Arabia 75.0 Sanofi-Aventis Argentina S.A. Argentina 100.0 Genzyme de Argentina S.A. Argentina 100.0 Opella Healthcare Argentina S.A.U. Argentina 100.0 Sanofi-Aventis Healthcare Pty Ltd Australia 100.0 Sanofi-Aventis Australia Pty Ltd Australia 100.0 Sanofi Medley Farmaceutica Ltda Brazil 100.0 Sanofi-Aventis Canada Inc. Canada 100.0 Sanofi Pasteur Limited Canada 100.0 Merieux Canada Holdings ULC (Canada) Canada 100.0 Sanofi-Aventis de Chile S.A. Chile 100.0 Sanofi (Hangzhou) Pharmaceuticals Co., Ltd China 100.0 Sanofi (China) Investment Co., Ltd China 100.0 Sanofi (Beijing) Pharmaceuticals Co.Ltd China 100.0 Sanofi Pasteur Biologies Co., Ltd China 100.0 Shenzhen Sanofi pasteur Biological Products Co, Ltd China 100.0 Shanghai Rongheng Pharmaceutical Co, Ltd China 100.0 Genfar S.A. Colombia 100.0 Sanofi-Aventis de Colombia S.A. Colombia 100.0 Sanofi-Aventis Korea Co. Ltd South Korea 100.0 Sanofi Pasteur Ltd South Korea 100.0 Opella healthcare Korea Inc. South Korea 100.0 Sanofi-Aventis Gulf FZE United Arab Emirates 100.0 Sanofi Egypt Egypt 99.8 Opella Healthcare Egypt LLC Egypt 100.0 Sanofi Hong-Kong Limited Hong Kong 100.0 Sanofi India Limited India 60.4 Sanofi Healthcare India Private Limited India 99.9 Sanofi-Aventis Israël Ltd Israel 100.0 Sanofi K.K. Japan 100.0 SSP Co.,Ltd Japan 100.0 Sanofi-Aventis (Malaysia) SDN. BHD. Malaysia 100.0 Sanofi-Aventis Maroc Morocco 100.0 Sanofi-Aventis de Mexico S.A. de C.V. Mexico 100.0 Sanofi Pasteur S.A. de C.V. Mexico 100.0 Azteca Vacunas, S.A. de C.V. Mexico 100.0 Sanofi-Aventis Pakistan Limited Pakistan 52.9 Sanofi-Aventis de Panama S.A. Panama 100.0 Sanofi-Aventis del Peru S.A. Peru 100.0 Sanofi-Aventis Puerto Rico Inc Puerto Rico 100.0 Sanofi-Aventis Philippines Inc. Philippines 100.0 Opella Healthcare Philippines Inc. Philippines 100.0 Sanofi-Aventis Singapore Pte. Ltd Singapore 100.0 Aventis Pharma (Manufacturing) Pte. Ltd Singapore 100.0 Sanofi Manufacturing Pte Ltd Singapore 100.0 Sanofi Taiwan Co., Ltd Taiwan 100.0 Sanofi-Aventis (Thailand) Ltd Thailand 100.0 Sanofi-Aventis de Venezuela S.A. Venezuela 100.0 Sanofi-Aventis Vietnam Company Limited Vietnam 100.0 Sanofi Vietnam Shareholding Company Limited Vietnam 85.0 F.2. Principal investments accounted for using the equity method Financial interest (%) as of December 31, 2022 GlaxoSmithKline Consumer Healthcare, L.P. United States 11.7 Infraserv GmbH & Co. Höchst KG Germany 31.2 Maphar Morocco 48.3 MCM Vaccine B.V. Netherlands 50.0 MSP Vaccine Company (formerly MCM company) United States 50.0 EUROAPI France 30.1

Events subsequent to December 3

Events subsequent to December 31, 2022	12 Months Ended
	Dec. 31, 2022
Disclosure of non-adjusting events after reporting period [abstract]
Events subsequent to December 31, 2022	Events subsequent to December 31, 2022 On February 22, 2023, the US Food and Drug Administration (FDA) approved ALTUVIIIO TM . That decision resulted in the reversal, in 2022 books, of €2,154 million of impairment losses against the intangible assets associated with the Eloctate franchise, in accordance with IAS 36 (Impairment of Assets); the asset had been partially written down in 2019. For more information please refer to Note D.5. to the financial statements of the present annual report. The adjustment is presented within the line item Impairment of intangible assets in the consolidated income statement; the net impact after tax is €1,651 million.

Summary of significant accoun_2

Summary of significant accounting policies (Policies)	12 Months Ended
	Dec. 31, 2022
Corporate Information And Statement Of IFRS Compliance [Abstract]
International financial reporting standards (IFRS)	International financial reporting standards (IFRS) The consolidated financial statements cover the twelve-month periods ended December 31, 2022, 2021 and 2020. In accordance with Regulation No. 1606/2002 of the European Parliament and Council of July 19, 2002 on the application of international accounting standards, Sanofi has presented its consolidated financial statements in accordance with IFRS since January 1, 2005. The term “IFRS” refers collectively to international accounting and financial reporting standards (IASs and IFRSs) and to interpretations of the interpretations committees (SIC and IFRIC) with mandatory application as of December 31, 2022. The consolidated financial statements of Sanofi as of December 31, 2022 have been prepared in compliance with IFRS as issued by the International Accounting Standards Board (IASB) and with IFRS as endorsed by the European Union as of December 31, 2022. IFRS as endorsed by the European Union as of December 31, 2022 are available under the heading “IFRS Financial Statements” via the following web link: https://www.efrag.org/Endorsement. The consolidated financial statements have been prepared in accordance with the IFRS general principles of fair presentation, going concern, accrual basis of accounting, consistency of presentation, materiality, and aggregation.
New standards, amendments and interpretations	New standards, amendments and interpretations A.2.1. New standards applicable from January 1, 2022 The following amendments are applicable from January 1, 2022, and have had no material impact: “Reference to the Conceptual Framework” (amendment to IFRS 3); “Proceeds before Intended Use” (amendment to IAS 16); “Onerous Contracts — Cost of Fulfilling a Contract” (amendment to IAS 37); and “Annual Improvements to IFRS standards 2018-2020”. As a reminder, Sanofi adopted in its consolidated financial statements for the year ended December 31, 2021 the IFRS IC final agenda decision (published in the March 2021 IFRS IC update) clarifying how to account for costs of configuring or customising a supplier’s application software in a Software as a Service (SaaS) arrangement, which requires such costs to be recognized as an expense.
New pronouncements issued by IASB and applicable from 2023 or later	New pronouncements issued by the IASB and applicable from 2023 or later This note describes standards, amendments and interpretations issued by the IASB that will have mandatory application in 2023 or subsequent years, and Sanofi’s position regarding future application. On February 12, 2021, the IASB issued “Disclosure of Accounting Policies”, an amendment to IAS 1, and “Definition of Accounting Estimates”, an amendment to IAS 8. On May 7, 2021, the IASB issued an amendment to IAS 12, relating to deferred tax assets and liabilities arising from a single transaction. Sanofi does not expect a material impact from those amendments, which are applicable at the earliest from January 1, 2023, and will not early adopt them. On September 22, 2022, the IASB issued an amendment to IFRS 16 (Leases), relating to lease liabilities in a sale-and-leaseback arrangement, which is applicable at the earliest from January 1, 2024 (subject to endorsement by the European Union); it will not have a material impact on the Sanofi financial statements, and Sanofi will not early adopt it. On January 23, 2020, the IASB issued “Classification of Liabilities as Current or Non-current”, an amendment to IAS 1, and then on October 31, 2022 issued “Non-current Liabilities with Covenants”, a further amendment to IAS 1. The amendments are applicable at the earliest from January 1, 2024 (subject to endorsement by the European Union) ; they will not have a material impact on the Sanofi financial statements, and Sanofi will not early adopt them.
Use of estimates and judgments	Use of estimates and judgments The preparation of financial statements requires management to make reasonable estimates and assumptions based on information available at the date of the finalization of the financial statements. Those estimates and assumptions may affect the reported amounts of assets, liabilities, revenues and expenses in the financial statements, and disclosures of contingent assets and contingent liabilities as of the date of the review of the financial statements. Examples of estimates and assumptions include: • amounts deducted from sales for projected sales returns, chargeback incentives, rebates and price reductions (see Notes B.13. and D.23.); • impairment of property, plant and equipment and intangible assets (see Notes B.6. and D.5.); • the valuation of goodwill and the valuation and estimated useful life of acquired intangible assets (see Notes B.3.2., B.4., D.4. and D.5.); • the measurement of contingent consideration receivable in connection with asset divestments (see Notes B.8.5. and D.12.) and of contingent consideration payable (see Notes B.3. and D.18.); • the measurement of financial assets at amortized cost (see Note B.8.5.); • the amount of post-employment benefit obligations (see Notes B.23. and D.19.1.); • the amount of liabilities or provisions for restructuring, litigation, tax risks relating to corporate income taxes, and environmental risks (see Notes B.12., B.19., B.20., D.19. and D.22.); and • the amount of deferred tax assets resulting from tax losses available for carry-forward and deductible temporary differences (see Notes B.22. and D.14.). Actual results could differ from these estimates.
Hyperinflation	Hyperinflation In 2022, Sanofi continued to account for subsidiaries based in Venezuela using the full consolidation method, on the basis that the criteria for control as specified in IFRS 10 (Consolidated Financial Statements) are still met. In 2018, following changes to the Venezuelan foreign exchange system, the “DICOM” rate was replaced by the “PETRO” rate (with a floating US dollar/bolivar parity) and the strong bolivar (“VEF”) was replaced by the sovereign bolivar (“VES”), reflecting a 1-for-100,000 devaluation. Finally, in October 2021 a new currency called the “Digital Bolivar” (VED) was introduced at a rate of 1 VED to 1,000,000 sovereign bolivars. Consequently, the contribution of the Venezuelan subsidiaries to the consolidated financial statements is immaterial. In Argentina, the cumulative rate of inflation over the last three years is in excess of 100%, based on a combination of indices used to measure inflation in that country. Consequently, Sanofi has since July 1, 2018 treated Argentina as a hyperinflationary economy and has applied IAS 29. The impact of the resulting restatements is immaterial at Sanofi group level. Since the beginning of 2022, inflation in Turkey has increased significantly and the cumulative inflation rate over the past three years has been above 100% since the end of February 2022. Qualitative indicators following the deterioration of the economic situation and exchange controls also support the consensus conclusion that Turkey is a hyperinflationary country from 2022. Consequently, Sanofi has since January 1, 2022 treated Turkey as a hyperinflationary economy and has applied IAS 29. The impact of the resulting restatements is immaterial at Sanofi group level.
Agreements relating to the recombinant COVID-19 vaccine candidate developed by Sanofi in collaboration with GSK	Agreements relating to the recombinant COVID-19 vaccine candidate developed by Sanofi in collaboration with GSK On February 18, 2020, Sanofi and the US Department of Health and Human Services extended their research and development partnership to leverage Sanofi’s previous development work on a SARS vaccine to attempt to unlock a fast path forward for developing a COVID-19 vaccine. Under the terms of the collaboration, the Biomedical Advanced Research and Development Authority (BARDA), part of the Office of the Assistant Secretary for Preparedness and Response within the US Department of Health and Human Services, is helping to fund the research and development undertaken by Sanofi. On April 14, 2020, Sanofi and GlaxoSmithKline (GSK) entered into a collaboration agreement to develop a recombinant COVID-19 vaccine candidate, with Sanofi contributing its S‑protein COVID-19 antigen (based on recombinant DNA technology) and GSK contributing its pandemic adjuvant technology. Sanofi is leading clinical development and the registration process for the vaccine. On July 31, 2020, the recombinant COVID-19 vaccine candidate developed by Sanofi in collaboration with GSK was selected by the US government’s Operation Warp Speed (OWS) program. Under the OWS, the US government is providing funds to support further development of the vaccine, including clinical trials and scaling-up of manufacturing capacity. Initially, the agreement also provided for the supply of 100 million doses of the vaccine, with payment due at the time vaccine doses are provided. Sanofi has recognized the funding received from the US government as a deduction from the development expenses incurred, in accordance with IAS 20 (Accounting for Government Grants and Disclosure of Government Assistance). The amount of government aid received from the US federal government and BARDA and recognized as a deduction from development expenses and other operating expenses was €265 million in 2022, compared with €147 million in 2021 and an immaterial amount in 2020. In September 2020, Sanofi and GSK signed pre-order contracts with the Canadian and UK governments and with the European Union for doses of the vaccine candidate. During 2021, Sanofi and GSK contractualized with the Canadian and UK governments and with the European Union on the number of doses ordered. On December 15, 2021, Sanofi and GSK announced positive preliminary data on their COVID-19 booster vaccine candidate and indicated that their Phase III trial was to continue, based on recommendations from an independent monitoring board. On November 10, 2022, in line with the positive opinion issued by the Committee for Medicinal Products for Human Use (CHMP) of the European Medicines Agency, the European Commission approved VidPrevtyn ® Beta vaccine as booster for the prevention of COVID-19 in adults aged 18 years and older. Designed to provide broad protection against multiple variants, this protein-based COVID-19 booster vaccine is based on the Beta variant antigen and includes GSK’s pandemic adjuvant. VidPrevtyn ® Beta is indicated as a booster for active immunization against SARS-CoV-2 in adults who have previously received an mRNA or adenoviral COVID-19 vaccine. On December 21, 2022, following the European Commission approval, the Medicines and Healthcare Products Regulatory Agency (MHRA) approved VidPrevtyn ® Beta vaccine for the prevention of COVID-19 in adults aged 18 and over within the UK. As of December 31, 2022, there had been no material change in the commitments entered into by the United States in 2020, or in the pre-order arrangements with Canada, the United Kingdom and the European Union. In accordance with IFRS 15 (see Note B.13.1.), Sanofi recognizes revenue when control over the product is transferred to the customer (for vaccines, transfer of control is determined by reference to the terms of release and acceptance of batches of vaccine). Payments received subsequent to signature of vaccine pre-order contracts relating to doses not yet delivered are customer contract liabilities (i.e. an obligation for the entity to supply goods to a customer, for which consideration has been received from the customer). They are presented within “Customer contract liabilities” in the balance sheet (see Note D.19.5.), and within “Net change in other current assets and other current liabilities” in the statement of cash flows. As of December 31, 2022, customer contract liabilities amounted to €264 million, compared with €319 million as of December 31, 2021 (see Note D.19.5., “ Current provisions and other current liabilities” ). The portion of the December 31, 2021 balance recognized in profit or loss during 2022 was €85 million (no amounts were recognized in profit or loss during 2021).
Effects of climate change	Effects of climate change Risks associated with climate change as assessed to date, and the commitments made by Sanofi on carbon neutrality and cutting greenhouse gas emissions, do not have a material impact on the financial statements. Risks associated with trends in carbon costs, raw material shortages, supply chain disruption, etc. have been taken into account in the measurement of assets and liabilities.
War in Ukraine	War in UkraineThe conflict triggered by the Russian invasion of Ukraine on February 24, 2022 led to the imposition of sanctions by the European Union and other countries. While complying with those sanctions inherent to its operations, Sanofi continues to carry on commercial and industrial activities in Russia under its direct control so as to meet patient needs. In 2022, Sanofi generated net sales of €674 million in Russia (compared with €575 million in 2021 and €641 million in 2020), representing 1.6% of consolidated net sales.The conflict had no material direct or indirect impact on the financial statements ended December 31, 2022. Sanofi will continue to monitor the situation, and will update its estimates and assumptions accordingly
Basis of consolidation	Basis of consolidation In accordance with IFRS 10 (Consolidated Financial Statements), the consolidated financial statements of Sanofi include the financial statements of entities that Sanofi controls directly or indirectly, regardless of the level of the equity interest in those entities. An entity is controlled when Sanofi has power over the entity, exposure or rights to variable returns from its involvement with the entity, and the ability to affect those returns through its power over the entity. In determining whether control exists, potential voting rights must be taken into account if those rights are substantive, in other words they can be exercised on a timely basis when decisions about the relevant activities of the entity are to be taken. Entities consolidated by Sanofi are referred to as “subsidiaries”. Entities that Sanofi controls by means other than voting rights are referred to as “consolidated structured entities”. In accordance with IFRS 11 (Joint Arrangements), Sanofi classifies its joint arrangements (i.e. arrangements in which Sanofi exercises joint control with one or more other parties) either as a joint operation (in which case, Sanofi recognizes the assets and liabilities of the operation in proportion to its rights and obligations relating to those assets and liabilities) or as a joint venture. Sanofi exercises joint control over a joint arrangement when decisions relating to the relevant activities of the arrangement require the unanimous consent of Sanofi and the other parties with whom control is shared. Sanofi exercises significant influence over an entity when it has the power to participate in the financial and operating policy decisions of that entity, but does not have the power to exercise control or joint control over those policies. In accordance with IAS 28 (Investments in Associates and Joint Ventures), the equity method is used to account for joint ventures (i.e. entities over which Sanofi exercises joint control) and for associates (i.e. entities over which Sanofi exercises significant influence). Under the equity method, the investment is initially recognized at cost, and subsequently adjusted to reflect changes in the net assets of the associate or joint venture. IAS 28 does not specify the treatment to be adopted on first-time application of the equity method to an investee following a step acquisition. Consequently, by reference to paragraph 10 of IAS 28, Sanofi has opted to apply the cost method, whereby the carrying amount of the investment represents the sum of the historical cost amounts for each step in the acquisition. As of the date on which the equity method is first applied, goodwill (which is included in the carrying amount of the investment) is determined for each acquisition step. The same applies to subsequent increases in the percentage interest in the equity-accounted investment. When the criteria of IFRS 5 are met, Sanofi recognizes the equity interest within the balance sheet line item Assets held for sale or exchange . The equity method is not applied to equity interests that are classified as held-for-sale assets. Transactions between consolidated companies are eliminated, as are intragroup profits. A list of the principal companies included in the consolidation in 2022 is presented in Note F.
Foreign currency translation	Foreign currency translation B.2.1. Accounting for foreign currency transactions in the financial statements of consolidated entities Non-current assets (other than receivables) and inventories acquired in foreign currencies are translated into the functional currency using the exchange rate prevailing at the acquisition date. Monetary assets and liabilities denominated in foreign currencies are translated using the exchange rate prevailing at the end of the reporting period. The gains and losses resulting from foreign currency translation are recorded in the income statement. However, foreign exchange gains and losses arising from the translation of advances between consolidated subsidiaries for which settlement is neither planned nor likely to occur in the foreseeable future are recognized in equity, in the line item Change in currency translation differences. B.2.2. Foreign currency translation of the financial statements of foreign entities Sanofi presents its consolidated financial statements in euros (€). In accordance with IAS 21 (The Effects of Changes in Foreign Exchange Rates), each subsidiary accounts for its transactions in the currency that is most representative of its economic environment (the functional currency). All assets and liabilities are translated into euros using the exchange rate of the subsidiary’s functional currency prevailing at the end of the reporting period. Income statements are translated using a weighted average exchange rate for the period, except in the case of foreign subsidiaries in a hyperinflationary economy. The resulting currency translation difference is recognized as a separate component of equity in the consolidated statement of comprehensive income, and is recognized in the income statement only when the subsidiary is sold or is wholly or partially liquidated.
Business combinations and transactions with non-controlling interests	Business combinations and transactions with non-controlling interests B.3.1. Accounting for business combinations, transactions with non-controlling interests and loss of control Business combinations are accounted for in accordance with IFRS 3 (Business Combinations) and IFRS 10 (Consolidated Financial Statements). Business combinations are accounted for using the acquisition method. Under this method, the acquiree’s identifiable assets and liabilities that satisfy the recognition criteria of IFRS 3 (Business Combinations) are measured initially at their fair values at the date of acquisition, except for (i) non-current assets classified as held for sale (which are measured at fair value less costs to sell) and (ii) assets and liabilities that fall within the scope of IAS 12 (Income Taxes) and IAS 19 (Employee Benefits). Restructuring liabilities are recognized as a liability of the acquiree only if the acquiree has an obligation as of the acquisition date to carry out the restructuring. The principal accounting rules applicable to business combinations and transactions with non-controlling interests include: • acquisition-related costs are recognized as an expense, as a component of Operating income ; • contingent consideration is recognized in equity if the contingent payment is settled by delivery of a fixed number of the acquirer’s equity instruments; otherwise, it is recognized in Liabilities related to business combinations . Contingent consideration is recognized at fair value at the acquisition date irrespective of the probability of payment. If the contingent consideration was originally recognized as a financial liability, subsequent adjustments to the liability are recognized in profit or loss in the line item Fair value remeasurement of contingent consideration , unless the adjustment is made within the twelve months following the acquisition date and relates to facts and circumstances existing as of that date; • goodwill may be calculated on the basis of either (i) the entire fair value of the acquiree, or (ii) a share of the fair value of the acquiree proportionate to the interest acquired. This option is elected for each acquisition individually. Purchase price allocations are performed under the responsibility of management, with assistance from an independent valuer in the case of major acquisitions. IFRS 3 does not specify an accounting treatment for contingent consideration arising from a business combination made by an entity prior to the acquisition of control in that entity and carried as a liability in the acquired entity’s balance sheet. The accounting treatment applied by Sanofi to such a liability is to measure it at fair value as of the acquisition date and to report it in the line item Liabilities related to business combinations and to non-controlling interests , with subsequent remeasurements recognized in profit or loss. This treatment is consistent with the accounting applied to contingent consideration in the books of the acquirer. Finally, management may where it deems fit elect to apply the optional test to identify concentration of fair value permitted under IFRS 3 in order to determine whether a transaction is a business combination within the meaning of IFRS 3, or merely the acquisition of an asset or of a group of similar assets. B.3.2. Goodwill The excess of the cost of an acquisition over Sanofi’s interest in the fair value of the identifiable assets and liabilities of the acquiree is recognized as goodwill at the date of the business combination. Goodwill arising on the acquisition of subsidiaries is shown in a separate balance sheet line item, whereas goodwill arising on the acquisition of investments accounted for using the equity method is recorded in Investments accounted for using the equity method. Goodwill arising on foreign operations is expressed in the functional currency of the country concerned and translated into euros using the exchange rate prevailing at the end of the reporting period. In accordance with IAS 36 (Impairment of Assets), goodwill is carried at cost less accumulated impairment (see Note B.6.). Goodwill is tested for impairment annually and whenever events or circumstances indicate that impairment might exist. Such events or circumstances include significant changes more likely than not to have an other-than-temporary impact on the substance of the original investment.
Other intangible assets	Other intangible assets Other intangible assets are initially measured at acquisition cost or production cost, including any directly attributable costs of preparing the asset for its intended use, or (in the case of assets acquired in a business combination) at fair value as of the date of the business combination. Intangible assets are amortized on a straight line basis over their useful lives. The useful lives of other intangible assets are reviewed at the end of each reporting period. The effect of any adjustment to useful lives is recognized prospectively as a change in accounting estimate. Amortization of other intangible assets is recognized in the income statement within Amortization of intangible assets except for amortization charged against (i) acquired or internally-developed software and (ii) other rights of an industrial or operational nature, which is recognized in the relevant classification of expense by function. Sanofi does not own any intangible assets with an indefinite useful life, other than goodwill. Intangible assets (other than goodwill) are carried at cost less accumulated amortization and accumulated impairment, if any, in accordance with IAS 36 (see Note B.6.). B.4.1. Research and development not acquired in a business combination Internally generated research and development Under IAS 38, research expenses are recognized in profit or loss when incurred. Internally generated development expenses are recognized as an intangible asset if, and only if, all the following six criteria can be demonstrated: (a) the technical feasibility of completing the development project; (b) Sanofi’s intention to complete the project; (c) Sanofi’s ability to use the project; (d) the probability that the project will generate future economic benefits; (e) the availability of adequate technical, financial and other resources to complete the project; and (f) the ability to measure the development expenditure reliably. Due to the risks and uncertainties relating to regulatory approval and to the research and development process, the six criteria for capitalization are usually considered not to have been met until the product has obtained marketing approval from the regulatory authorities. Consequently, internally generated development expenses arising before marketing approval has been obtained, mainly the cost of clinical trials, are generally expensed as incurred within Research and development expenses . Some industrial development expenses (such as those incurred in developing a second-generation synthesis process) are incurred after marketing approval has been obtained, in order to improve the industrial process for an active ingredient. To the extent that the six IAS 38 criteria are considered as having been met, such expenses are recognized as an asset in the balance sheet within Other intangible assets as incurred. Similarly, some clinical trials, for example those undertaken to obtain a geographical extension for a molecule that has already obtained marketing approval in a major market, may in certain circumstances meet the six capitalization criteria under IAS 38, in which case the related expenses are recognized as an asset in the balance sheet within Other intangible assets . Separately acquired research and development Payments for separately acquired research and development are capitalized within Other intangible assets provided that they meet the definition of an intangible asset: a resource that is (i) controlled by Sanofi, (ii) expected to provide future economic benefits for Sanofi, and (iii) identifiable (i.e. it is either separable or arises from contractual or legal rights). Under paragraph 25 of IAS 38, the first condition for capitalization (the probability that the expected future economic benefits from the asset will flow to the entity) is considered to be satisfied for separately acquired research and development. Consequently, upfront and milestone payments to third parties related to pharmaceutical products for which marketing approval has not yet been obtained are recognized as intangible assets, and amortized on a straight line basis over their useful lives beginning when marketing approval is obtained. Payments under research and development arrangements relating to access to technology or to databases, and payments made to purchase generics dossiers, are also capitalized, and amortized over the useful life of the intangible asset. Subcontracting arrangements, payments for research and development services, and continuous payments under research and development collaborations which are unrelated to the outcome of that collaboration, are expensed over the service term. B.4.2. Other intangible assets not acquired in a business combination Licenses other than those related to pharmaceutical products and research projects, in particular software licenses, are capitalized at acquisition cost, including any directly attributable cost of preparing the software for its intended use. Software licenses are amortized on a straight line basis over their useful lives for Sanofi ( three Internally generated costs incurred to develop or upgrade software are capitalized if the IAS 38 recognition criteria are satisfied, and amortized on a straight line basis over the useful life of the software from the date on which the software is ready for use. B.4.3. Other intangible assets acquired in a business combination Other intangible assets acquired in a business combination (in-process research and development, technology platforms, and currently marketed products) that are reliably measurable are identified separately from goodwill, measured at fair value, and capitalized within Other intangible assets in accordance with IFRS 3 (Business Combinations) and IAS 38 (Intangible Assets). The related deferred tax liability is also recognized if a deductible or taxable temporary difference exists. In-process research and development acquired in a business combination is amortized on a straight line basis over its useful life from the date of receipt of marketing approval. Rights to technology platforms and to products currently marketed by Sanofi are amortized on a straight line basis over their useful lives, determined (in particular for marketed products) on the basis of cash flow forecasts which take into account the patent protection period of the marketed product.
Property, plant and equipment owned and leased	Property, plant and equipment owned and leased B.5.1. Property, plant and equipment owned Property, plant and equipment is initially measured and recognized at acquisition cost, including any directly attributable cost of preparing the asset for its intended use, or (in the case of assets acquired in a business combination) at fair value as of the date of the business combination. The component-based approach to accounting for property, plant and equipment is applied. Under this approach, each component of an item of property, plant and equipment with a cost which is significant in relation to the total cost of the item and which has a different useful life from the other components must be depreciated separately. After initial measurement, property, plant and equipment is carried at cost less accumulated depreciation and impairment, except for land which is carried at cost less impairment. Subsequent costs are not recognized as assets unless (i) it is probable that future economic benefits associated with those costs will flow to Sanofi and (ii) the costs can be measured reliably. Borrowing costs attributable to the financing of items of property, plant and equipment, and incurred during the construction period, are capitalized as part of the acquisition cost of the item. Government grants relating to property, plant and equipment are deducted from the acquisition cost of the asset to which they relate. The depreciable amount of items of property, plant and equipment, net of any residual value, is depreciated on a straight line basis over the useful life of the asset. The useful life of an asset is usually equivalent to its economic life. The customary useful lives of property, plant and equipment are as follows: Buildings 15 to 40 years Fixtures 10 to 20 years Machinery and equipment 5 to 15 years Other 3 to 15 years Useful lives and residual values of property, plant and equipment are reviewed annually. The effect of any adjustment to useful lives or residual values is recognized prospectively as a change in accounting estimate. Depreciation of property, plant and equipment is recognized as an expense in the income statement, in the relevant classification of expense by function. B.5.2. Property, plant and equipment leased Effective from January 1, 2019 leases contracted by Sanofi have been accounted for in accordance with IFRS 16 (Leases). Sanofi recognizes a right-of-use asset and a lease liability for all of its lease contracts, except for (i) leases relating to low-value assets and (ii) short-term leases (12 months or less). Payments made in respect of leases not recognized on the balance sheet are recognized as an operating expense on a straight line basis over the lease term. On commencement of a lease, the liability for future lease payments is discounted at the incremental borrowing rate, which is a risk-free rate adjusted to reflect the specific risk profile of each Sanofi entity. Because lease payments are spread over the lease term, Sanofi applies a discount rate based on the duration of those payments. The payments used to determine the liability for future lease payments exclude non-lease components, but include fixed payments that Sanofi expects to make to the lessor over the estimated lease term. After commencement of the lease, the liability for future lease payments is reduced by the amount of the lease payments made, and increased to reflect interest on the liability. In the event of a reassessment or modification of future lease payments, the lease liability is remeasured. The right-of-use asset – which is initially measured at cost including direct costs of the lessee, prepayments made at or prior to the commencement date, less lease incentives received and restoration costs – is depreciated on a straight line basis over the lease term, and tested for impairment as required. Sanofi recognizes deferred taxes in respect of right-of-use assets and lease liabilities. Leasehold improvements are depreciated over their economic life, which is capped at the lease term as determined under IFRS 16.
Impairment of property, plant and equipment, intangible assets, and investments accounted for using the equity method	Impairment of property, plant and equipment, intangible assets, and investments accounted for using the equity method B.6.1. Impairment of property, plant and equipment and intangible assets In accordance with IAS 36 (Impairment of Assets), assets that generate separate cash flows and assets included in cash-generating units (CGUs) are assessed for impairment when events or changes in circumstances indicate that the asset or CGU may be impaired. A CGU is the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. Under IAS 36, each CGU or group of CGUs to which goodwill is allocated must (i) represent the lowest level within the entity at which the goodwill is monitored for internal management purposes, and (ii) not be larger than an operating segment determined in accordance with IFRS 8 (Operating Segments), before application of the IFRS 8 aggregation criteria (see Note B.26.). Quantitative and qualitative indications of impairment (primarily relating to the status of the research and development portfolio, pharmacovigilance, patent litigation, and the launch of competing products) are reviewed at the end of each reporting period. If there is any internal or external indication of impairment, Sanofi estimates the recoverable amount of the asset or CGU. Other intangible assets not yet available for use (such as capitalized in-process research and development), and CGUs or groups of CGUs that include goodwill, are tested for impairment annually whether or not there is any indication of impairment, and more frequently if any event or circumstance indicates that they might be impaired. Such assets are not amortized. When there is an internal or external indication of impairment, Sanofi estimates the recoverable amount of the asset and recognizes an impairment loss if the carrying amount of the asset exceeds its recoverable amount. The recoverable amount of the asset is the higher of its fair value less costs to sell or its value in use. To determine value in use, Sanofi uses estimates of future cash flows generated by the asset or CGU, prepared using the same methods as those used in the initial measurement of the asset or CGU on the basis of medium-term strategic plans. In the case of goodwill, estimates of future cash flows are based on a six-year strategic plan and a terminal value. In the case of other intrangible assets, the period used is based on the economic life of the asset. Estimated cash flows are discounted at long-term market interest rates that reflect the best estimate by Sanofi of the time value of money, the risks specific to the asset or CGU, and economic conditions in the geographical regions in which the business activity associated with the asset or CGU is located. Certain assets and liabilities that are not directly attributable to a specific CGU are allocated between CGUs on a basis that is reasonable, and consistent with the allocation of the corresponding goodwill. Impairment losses arising on property, plant and equipment, on software and on certain rights are recognized in the relevant classification of expense by function. Impairment losses arising on other intangible assets are recognized within Impairment of intangible assets in the income statement. B.6.2. Impairment of investments accounted for using the equity method In accordance with IAS 28 (Investments in Associates and Joint Ventures), Sanofi determines whether investments accounted for using the equity method may be impaired based on indicators such as default in contractual payments, significant financial difficulties, probability of bankruptcy, or a prolonged or significant decline in quoted market price. If an investment is impaired, the amount of the impairment loss is determined by applying IAS 36 (see Note B.6.1.) and recognized in Share of profit/(loss) from investments accounted for using the equity method . B.6.3. Reversals of impairment losses charged against property, plant and equipment, intangible assets, and investments accounted for using the equity method At the end of each reporting period, Sanofi assesses whether events or changes in circumstances indicate that an impairment loss recognized in a prior period in respect of an asset (other than goodwill) or an investment accounted for using the equity method can be reversed. If this is the case, and the recoverable amount as determined based on the revised estimates exceeds the carrying amount of the asset, Sanofi reverses the impairment loss only to the extent of the carrying amount that would have been determined had no impairment loss been recognized for the asset. Reversals of impairment losses in respect of other intangible assets are recognized within the income statement line item Impairment of intangible assets , while reversals of impairment losses in respect of investments accounted for using the equity method are recognized within the income statement line item Share of profit/(loss) from investments accounted for using the equity method . Impairment losses taken against goodwill are never reversed, unless the goodwill is part of the carrying amount of an investment accounted for using the equity method.
Assets held for sale or exchange and liabilities related to assets held for sale or exchange	Assets held for sale or exchange and liabilities related to assets held for sale or exchange In accordance with IFRS 5 (Non-Current Assets Held for Sale and Discontinued Operations), non-current assets and groups of assets are classified as held for sale in the balance sheet if their carrying amount will be recovered principally through a sale transaction rather than through continuing use. Within the meaning of IFRS 5, the term “sale” also includes exchanges for other assets. Non-current assets or asset groups held for sale must be available for immediate sale in their present condition, subject only to terms that are usual and customary for sales of such assets, and a sale must be highly probable. Criteria used to determine whether a sale is highly probable include: • the appropriate level of management must be committed to a plan to sell; • an active program to locate a buyer and complete the plan must have been initiated; • the asset must be actively marketed for sale at a price that is reasonable in relation to its current fair value; • completion of the sale should be foreseeable within the twelve months following the date of reclassification to Assets held for sale or exchange ; and • actions required to complete the plan should indicate that it is unlikely that significant changes to the plan will be made or that the plan will be withdrawn. Before initial reclassification of the non-current asset (or asset group) to Assets held for sale or exchange , the carrying amounts of the asset (or of all the assets and liabilities in the asset group) must be measured in accordance with the applicable standards. Subsequent to reclassification to Assets held for sale or exchange , the non-current asset (or asset group) is measured at the lower of carrying amount or fair value less costs to sell, with any write-down recognized by means of an impairment loss. Once a non-current asset has been reclassified as held for sale or exchange, it is no longer depreciated or amortized. In a disposal of an equity interest leading to loss of control, all the assets and liabilities of the entity involved are classified as held-for-sale assets or liabilities within the balance sheet line items Assets held for sale or exchange or Liabilities related to assets held for sale or exchange , provided that the disposal satisfies the IFRS 5 classification criteria. The profit or loss generated by a held-for-sale asset group is reported in a separate line item in the income statement for the current period and for the comparative periods presented, provided that the asset group: • represents a separate major line of business or geographical area of operations; or • is part of a single coordinated plan to dispose of a separate major line of business or geographical area of operations; or • is a subsidiary acquired exclusively with a view to resale. In accordance with IFRS 10, transactions between companies that are held for sale or treated as discontinued operations and other consolidated companies are eliminated. Events or circumstances beyond Sanofi’s control may extend the period to complete the sale or exchange beyond one year without precluding classification of the asset (or disposal group) in Assets held for sale or exchange provided that there is sufficient evidence that Sanofi remains committed to the planned sale or exchange. Finally, in the event of changes to a plan of sale that requires an asset no longer to be classified as held for sale, IFRS 5 specifies the following treatment: • the assets and liabilities previously classified as held for sale are reclassified to the appropriate balance sheet line items, with no restatement of comparative periods; • each asset is measured at the lower of (a) its carrying amount before the asset was reclassified as held for sale, adjusted for any depreciation, amortization or revaluation that would have been recognized if the asset had not been reclassified as held for sale, or (b) its recoverable amount at the date of reclassification; • the backlog of depreciation, amortization and impairment not recognized while non-current assets were classified as held for sale must be reported in the same income statement line item that was used to report impairment losses arising on initial reclassification of assets as held for sale and gains or losses arising on the sale of such assets. In the consolidated income statement, those impacts are reported within the line item Other gains and losses, and litigation ; • the net income of a business previously classified as discontinued or as held for sale or exchange and reported on a separate line in the income statement must be reclassified and included in net income from continuing operations, for all periods presented; • in addition, segment information relating to the income statement and the statement of cash flows (acquisitions of non-current assets) must be disclosed in the notes to the financial statements in accordance with IFRS 8 (Operating Segments), and must also be restated for all prior periods presented.
Financial instruments	Financial instruments B.8.1. Non-derivative financial assets In accordance with IFRS 9 (Financial Instruments) and IAS 32 (Financial Instruments: Presentation), Sanofi has adopted the classification of non-derivative financial assets described below. The classification used depends on (i) the characteristics of the contractual cash flows (i.e. whether they represent interest or principal) and (ii) the business model for managing the asset applied at the time of initial recognition. Financial assets at fair value through other comprehensive income These mainly comprise: • quoted and unquoted equity investments that Sanofi does not hold for trading purposes and that management has designated at “fair value through other comprehensive income” on initial recognition. Gains and losses arising from changes in fair value are recognized in equity within the statement of comprehensive income in the period in which they occur. When such instruments are derecognized, the previously-recognized changes in fair value remain within Other comprehensive income , as does the gain or loss on divestment. Dividends received are recognized in profit or loss for the period, within the line item Financial income ; and • debt instruments whose contractual cash flows represent payments of interest or repayments of principal, and which are managed with a view to collecting cash flows and selling the asset. Gains and losses arising from changes in fair value are recognized in equity within the statement of comprehensive income in the period in which they occur. When such assets are derecognized, the cumulative gains and losses previously recognized in equity are reclassified to profit or loss for the period within the line items Financial income or Financial expenses . Financial assets at fair value through profit or loss These mainly comprise: • contingent consideration already carried in the books of an acquired entity or granted in connection with a business combination; • instruments whose contractual cash flows represent payments of interest and repayments of principal, which are managed with a view to selling the asset; • instruments that management has designated at “fair value through profit or loss” on initial recognition; and • quoted and unquoted equity investments: equity instruments that are not held for trading and which management did not designate at “fair value through other comprehensive income” on initial recognition, and instruments that do not meet the IFRS definition of “equity instruments”. Gains and losses arising from changes in fair value are recognized in profit or loss within the line items Financial income or Financial expenses . Dividends received are recognized in profit or loss for the period, within the line item Financial income . Fair value of equity investments in unquoted entities On initial recognition of an equity investment in an entity not quoted in an active market, the fair value of the investment is the acquisition cost. Cost ceases to be a representative measure of the fair value of an unquoted equity investment when Sanofi identifies significant changes in the investee, or in the environment in which it operates. In such cases, an internal valuation is carried out, based mainly on growth forecasts or by reference to similar transactions contracted with third parties. Financial assets measured at amortized cost Financial assets at amortized cost comprise instruments whose contractual cash flows represent payments of interest and repayments of principal and which are managed with a view to collecting cash flows. The main assets in this category are loans and receivables. They are presented within the line items Other non-current assets , Other current assets , Accounts receivable and Cash and cash equivalents . Loans with a maturity of more than 12 months are presented in “Long-term loans and advances” within Other non-current assets . These financial assets are measured at amortized cost using the effective interest method. Impairment of financial assets measured at amortized cost The main assets involved are accounts receivable. Accounts receivable are initially recognized at the amount invoiced to the customer. Impairment losses on trade accounts receivable are estimated using the expected loss method, in order to take account of the risk of payment default throughout the lifetime of the receivables. The expected credit loss is estimated collectively for all accounts receivable at each reporting date using an average expected loss rate, determined primarily on the basis of historical credit loss rates. However, that average expected loss rate may be adjusted if there are indications of a likely significant increase in credit risk. If a receivable is subject to a known credit risk, a specific impairment loss is recognized for that receivable. The amount of expected losses is recognized in the balance sheet as a reduction in the gross amount of accounts receivable. Impairment losses on accounts receivable are recognized within Selling and general expenses in the income statement. B.8.2. Derivative instruments Derivative instruments that do not qualify for hedge accounting are initially and subsequently measured at fair value, with changes in fair value recognized in the income statement in Other operating income or in Financial income or Financial expenses , depending on the nature of the underlying economic item which is hedged. Derivative instruments that qualify for hedge accounting are measured using the policies described in Note B.8.3. below. IFRS 13 (Fair Value Measurement) requires counterparty credit risk to be taken into account when measuring the fair value of financial instruments. That risk is estimated on the basis of observable, publicly-available statistical data. Policy on offsetting In order for a financial asset and a financial liability to be presented as a net amount in the balance sheet under IAS 32, there must be: (a) a legally enforceable right to offset; and (b) the intention either to settle on a net basis, or to realize the asset and settle the liability simultaneously. B.8.3. Hedging As part of its overall market risk management policy, Sanofi enters into various hedging transactions involving derivative or non-derivative instruments; these may include forward contracts, currency swaps or options, interest rate swaps or options, cross-currency swaps, and debt placings or issues. Such financial instruments are designated as hedging instruments and recognized using the hedge accounting principles of IFRS 9 when (a) there is formal designation and documentation of the hedging relationship, of how the effectiveness of the hedging relationship will be assessed, and of the underlying market risk management objective and strategy; (b) the hedged item and the hedging instrument are eligible for hedge accounting; and (c) there is an economic relationship between the hedged item and the hedging instrument, defined on the basis of a hedge ratio that is consistent with the underlying market risk management strategy, and the residual credit risk does not dominate the value changes that result from that economic relationship. Fair value hedge A fair value hedge is a hedge of the exposure to changes in fair value of an asset, liability or firm commitment that is attributable to one or more risk components and could affect profit or loss. Changes in fair value of the hedging instrument and changes in fair value of the hedged item attributable to the hedged risk components are generally recognized in the income statement, within Other operating income for hedges related to operating activities, or within Financial income or Financial expenses for hedges related to investing or financing activities. Cash flow hedge A cash flow hedge is a hedge of the exposure to variability in cash flows from an asset, liability or highly probable forecast transaction that is attributable to one or more risk components and could affect profit or loss. Changes in fair value of the hedging instrument attributable to the effective portion of the hedge are recognized directly in equity in the consolidated statement of comprehensive income. Changes in fair value attributable to the ineffective portion of the hedge are recognized in the income statement within Other operating income for hedges related to operating activities, and within Financial income or Financial expenses for hedges related to investing or financing activities. Cumulative changes in fair value of the hedging instrument previously recognized in equity are reclassified to the income statement when the hedged transaction affects profit or loss. Those reclassified gains and losses are recognized within Other operating income for hedges related to operating activities, and within Financial income or Financial expenses for hedges related to investing or financing activities. When a forecast transaction results in the recognition of a non-financial asset or liability, cumulative changes in the fair value of the hedging instrument previously recognized in equity are incorporated in the initial carrying amount of that asset or liability. When the hedging instrument expires or is sold, terminated or exercised, the cumulative gain or loss previously recognized in equity remains separately recognized in equity and is not reclassified to the income statement, or recognized as an adjustment to the initial cost of the related non-financial asset or liability, until the forecast transaction occurs. However, if Sanofi no longer expects the forecast transaction to occur, the cumulative gain or loss previously recognized in equity is recognized immediately in profit or loss. Hedge of a net investment in a foreign operation In a hedge of a net investment in a foreign operation, changes in the fair value of the hedging instrument attributable to the effective portion of the hedge are recognized directly in equity in the consolidated statement of comprehensive income. Changes in fair value attributable to the ineffective portion of the hedge are recognized in the income statement within Financial income or Financial expenses . When the investment in the foreign operation is sold, the changes in the fair value of the hedging instrument previously recognized in equity are reclassified to the income statement within Financial income or Financial expenses . Cost of hedging As part of its market risk management policy, Sanofi may designate currency options or interest rate options as hedging instruments, the effectiveness of which is measured on the basis of changes in intrinsic value. In such cases, the time value of the option is treated as a hedging cost and accounted for as follows: • if the option includes a component that is not aligned on the critical features of the hedged item, the corresponding change in the time value is taken to profit or loss; • otherwise, the change in the time value is taken to equity within the statement of comprehensive income, and then: – if the hedged item is linked to a transaction that results in the recognition of a financial asset or liability, the change in the time value is reclassified to profit or loss symmetrically with the hedged item, or – if the hedged item is linked to a transaction that results in the recognition of a non-financial asset or liability, the change in the time value is incorporated in the initial carrying amount of that asset or liability, or – if the hedged item is linked to a period of time, the change in time value is reclassified to profit or loss on a straight line basis over the life of the hedging relationship. In the case of forward contracts and foreign exchange swaps, and of cross-currency swaps that qualify for hedge accounting on the basis of changes in spot rates, Sanofi may elect for each transaction to use the option whereby the premium/discount or foreign currency basis spread are treated in the same way as the time value of an option. Discontinuation of hedge accounting Hedge accounting is discontinued when the eligibility criteria are no longer met (in particular, when the hedging instrument expires or is sold, terminated or exercised), or if there is a change in the market risk management objective of the hedging relationship. B.8.4. Non-derivative financial liabilities Borrowings and debt Bank borrowings and debt instruments are initially measured at fair value of the consideration received, net of directly attributable transaction costs. Subsequently, they are measured at amortized cost using the effective interest method. All costs related to the issuance of borrowings or debt instruments, and all differences between the issue proceeds net of transaction costs and the value on redemption, are recognized within Financial expenses in the income statement over the term of the debt using the effective interest method. Liabilities related to business combinations and to non-controlling interests These line items record the fair value of (i) contingent consideration payable in connection with business combinations and (ii) commitments to buy out equity holders of subsidiaries, including put options granted to non-controlling interests. Adjustments to the fair value of commitments to buy out equity holders of subsidiaries, including put options granted to non-controlling interests, are recognized in equity. Other non-derivative financial liabilities Other non-derivative financial liabilities include trade accounts payable, which are measured at fair value (which in most cases equates to face value) on initial recognition, and subsequently at amortized cost. B.8.5. Fair value of financial instruments Under IFRS 13 (Fair Value Measurement) and IFRS 7 (Financial Instruments: Disclosures), fair value measurements must be classified using a hierarchy based on the inputs used to measure the fair value of the instrument. This hierarchy has three levels: a. level 1: quoted prices in active markets for identical assets or liabilities (without modification or repackaging); b. level 2: quoted prices in active markets for similar assets and liabilities, or valuation techniques in which all important inputs are derived from observable market data; and c. level 3: valuation techniques in which not all important inputs are derived from observable market data. The table below shows the disclosures required under IFRS 7 relating to the measurement principles applied to financial instruments. Note Type of financial instrument Measurement Level in Valuation Method used to determine fair value Valuation Market data Exchange rate Interest D.7. Financial assets measured at fair value (quoted equity instruments) Fair value 1 Market value Quoted market price N/A D.7. Financial assets measured at fair value (quoted debt instruments) Fair value 1 Market value Quoted market price N/A D.7. Financial assets measured at fair value (unquoted equity instruments) Fair value 3 Cost/Approach based on comparables If cost ceases to be a representative measure of fair value, an internal valuation is carried out, based mainly on comparables. D.7. Financial assets measured at fair value (contingent consideration receivable) Fair value 3 Revenue-based approach The fair value of contingent consideration receivable is determined by adjusting the contingent consideration at the end of the reporting period using the method described in Note D.7.3. D.7. Financial assets measured at fair value held to meet obligations under post-employment benefit plans Fair value 1 Market value Quoted market price N/A D.7. Financial assets designated at fair value held to meet obligations under deferred compensation plans Fair value 1 Market value Quoted market price N/A D.7. Long-term loans and advances and other non-current receivables Amortized cost N/A N/A The amortized cost of long-term loans and advances and other non-current receivables at the end of the reporting period is not materially different from their fair value. D.13. Investments in mutual funds Fair value 1 Market value Net asset value N/A D.13. Negotiable debt instruments, commercial paper, instant access deposits and term deposits Amortized cost N/A N/A Because these instruments have a maturity of less than 3 months, amortized cost is regarded as an acceptable approximation of fair value as disclosed in the notes to the consolidated financial statements. D.17.1. Debt Amortized cost (a) N/A N/A In the case of debt with a maturity of less than 3 months, amortized cost is regarded as an acceptable approximation of fair value as reported in the notes to the consolidated financial statements. D.17.2. Lease liabilities Amortized cost N/A N/A The liability for future lease payments is discounted using the incremental borrowing rate. D.20. Forward currency contracts Fair value 2 Present value of future cash flows Mid < 1 year: Mid Money Market > 1 year: Mid Zero Coupon D.20. Interest rate swaps Fair value 2 Revenue-based approach Present value of future cash flows Mid < 1 year: Mid Money Market and LIFFE interest rate futures > 1 year: Mid Zero Coupon D.20. Cross-currency swaps Fair value 2 Present value of future cash flows Mid < 1 year: D.18. Liabilities related to business combinations and to non-controlling interests (CVRs) Fair value 1 Market value Quoted market price D.18. Liabilities related to business combinations and to non-controlling interests (other than CVRs) Fair value 3 Revenue-based approach Under IAS 32, contingent consideration payable in a business combination is a financial liability. The fair value of such liabilities is determined by adjusting the contingent consideration at the end of the reporting period using the method described in Note B.8.4. (a) In the case of debt designated as a hedged item in a fair value hedging relationship, the carrying amount in the consolidated balance sheet includes changes in fair value attributable to the hedged risk(s). B.8.6. Derecognition of financial instruments Financial assets are derecognized when the contractual rights to cash flows from the asset have ended or have been transferred and when Sanofi has transferred substantially all the risks and rewards of ownership of the asset. If Sanofi has neither transferred nor retained substantially all the risks and rewards of ownership of a financial asset, it is derecognized if Sanofi does not retain control of the asset. A financial liability is derecognized when Sanofi’s contractual obligations in respect of the liability are discharged, cancelled or extinguished. B.8.7. Risks relating to financial instruments Market risks in respect of non-current financial assets, cash equivalents, derivative instruments and debt are described in the discussions of risk factors presented in Item 3.D. and Item 11. of Sanofi’s Annual Report on Form 20-F for 2022. Credit risk is the risk that customers may fail to pay their debts. For a description of credit risk, refer to “We are subject to the risk of non-payment by our customers” within Item 3.D. and Item 11. of Sanofi’s Annual Report on Form 20-F for 2022.
Inventories	Inventories Inventories are measured at the lower of cost or net realizable value. Cost is calculated using the weighted average cost method or the first-in, first-out method, depending on the nature of the inventory. The cost of finished goods inventories includes costs of purchase, costs of conversion and other costs incurred in bringing the inventories to their present location and condition. Net realizable value is the estimated selling price in the ordinary course of business less the estimated costs of completion and the estimated costs necessary to make the sale. During the launch phase of a new product, any inventories of that product are written down to zero pending regulatory approval, other than in specific circumstances which make it possible to estimate that there is a high probability at the end of the reporting period that the carrying amount of the inventories will be recoverable. The write-down is reversed once it becomes highly probable that marketing approval will be obtained.
Cash and cash equivalents	Cash and cash equivalentsCash and cash equivalents as shown in the consolidated balance sheet and statement of cash flows comprise cash, plus liquid short-term investments that are readily convertible into cash and are subject to an insignificant risk of changes in value in the event of movements in interest rates.
Treasury shares	Treasury sharesIn accordance with IAS 32, Sanofi treasury shares are deducted from equity, irrespective of the purpose for which they are held. No gain or loss is recognized in the income statement on the purchase, sale, impairment or cancellation of treasury shares.
Provisions for risks	Provisions for risks In accordance with IAS 37 (Provisions, Contingent Liabilities and Contingent Assets), Sanofi records a provision when it has a present obligation, whether legal or constructive, as a result of a past event; it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation; and a reliable estimate can be made of the amount of the outflow of resources. If the obligation is expected to be settled more than twelve months after the end of the reporting period, or has no definite settlement date, the provision is recorded within Non-current provisions and other non-current liabilities. Provisions relating to the insurance programs in which Sanofi’s captive insurance company participates are based on risk exposure estimates calculated by management, with assistance from independent actuaries, using IBNR (Incurred But Not Reported) techniques. Those techniques use past claims experience, within Sanofi and in the market, to estimate future trends in the cost of claims. Contingent liabilities are not recognized, but are disclosed in the notes to the financial statements unless the possibility of an outflow of economic resources is remote. Sanofi estimates provisions on the basis of events and circumstances related to present obligations at the end of the reporting period and of past experience, and to the best of management’s knowledge at the date of preparation of the financial statements. Reimbursements offsetting the probable outflow of resources are recognized as assets only if it is virtually certain that they will be received. Contingent assets are not recognized. Restructuring provisions are recognized if Sanofi has a detailed, formal restructuring plan at the end of the reporting period and has announced its intention to implement this plan to those affected by it. No provisions are recorded for future operating losses. Sanofi records non-current provisions for certain obligations, such as legal or constructive obligations, where an outflow of resources is probable and the amount of the outflow can be reliably estimated. In the case of environmental risks, including at sites where operations are ongoing, Sanofi recognizes a provision where there is a violation of integrity in respect of human health or the environment resulting from past contamination at a site that requires remediation. The amount of the provision is a best estimate of the future expenditures to be incurred on the remediation plan. Where the effect of the time value of money is material, those provisions are measured at the present value of the expenditures expected to be required to settle the obligation, calculated using a discount rate that reflects an estimate of the time value of money and the risks specific to the obligation. Increases in provisions to reflect the effects of the passage of time are recognized within Financial expenses .
Revenue recognition	Revenue recognition B.13.1. Net sales Revenue arising from the sale of goods is presented in the income statement within Net sales . Net sales comprise revenue from sales of pharmaceutical products, consumer healthcare products, active ingredients and vaccines, net of sales returns, of customer incentives and discounts, and of certain sales-based payments paid or payable to the healthcare authorities. Analyses of net sales are provided in Note D.35.1. “Segment Information”. In accordance with IFRS 15 (Revenue from Contracts with Customers), such revenue is recognized when Sanofi transfers control over the product to the customer; control of an asset refers to the ability to direct the use of, and obtain substantially all of the remaining benefits from that asset. For the vast majority of contracts, revenue is recognized when the product is physically transferred, in accordance with the delivery and acceptance terms agreed with the customer. For contracts entered into by Sanofi Pasteur, transfer of control is usually determined by reference to the terms of release (immediate or deferred) and acceptance of batches of vaccine. In the case of contracts with distributors, Sanofi does not recognize revenue when the product is physically transferred to the distributor if the products are sold on consignment, or if the distributor acts as agent. In such cases, revenue is recognized when control is transferred to the end customer, and the distributor’s commission is presented within the line item Selling and general expenses in the income statement. The amount of revenue recognized reflects the various types of price reductions or rights of return offered by Sanofi to its customers on certain products. Such price reductions and rights of return qualify as variable consideration under IFRS 15. In particular, products sold in the United States are covered by various Government and State programs (such as Medicare and Medicaid) under which products are sold at a discount. Rebates are granted to healthcare authorities, and under contractual arrangements with certain customers. Some wholesalers are entitled to chargeback incentives based on the selling price to the end customer, under specific contractual arrangements. Cash discounts may also be granted for prompt payment. Returns, discounts, incentives and rebates, as described above, are recognized in the period in which the underlying sales are recognized as a reduction of gross sales. These amounts are calculated as follows: • the amount of chargeback incentives is estimated on the basis of the relevant subsidiary’s standard sales terms and conditions, and in certain cases on the basis of specific contractual arrangements with the customer; • the amount of rebates based on attainment of sales targets is estimated and accrued as each of the underlying sales transactions is recognized; • the amount of price reductions under Government and State programs, largely in the United States, is estimated on the basis of the specific terms of the relevant regulations or agreements, and accrued as each of the underlying sales transactions is recognized; • the amount of sales returns is calculated on the basis of management’s best estimate of the amount of product that will ultimately be returned by customers. In countries where product returns are possible, Sanofi operates a returns policy that allows the customer to return products within a certain period either side of the expiry date (usually 12 months after the expiry date). The amount recognized for returns is estimated on the basis of past experience of sales returns. Sanofi also takes into account factors such as levels of inventory in its various distribution channels, product expiry dates, information about potential discontinuation of products, the entry of competing generics into the market, and the launch of over-the-counter medicines. Most product return clauses relate solely to date-expired products, which cannot be resold and are destroyed. Sanofi does not recognize a right of return asset in the balance sheet for contracts that allow for the return of time-expired products, since those products have no value. The estimated amounts described above are recognized in the income statement within Net sales as a reduction of gross sales, and within Other current liabilities in the balance sheet. They are subject to regular review and adjustment as appropriate based on the most recent data available to management. Sanofi believes that it has the ability to measure each of the above amounts reliably, using the following factors in developing its estimates: • the nature and patient profile of the underlying product; • the applicable regulations or the specific terms and conditions of contracts with governmental authorities, wholesalers and other customers; • historical data relating to similar contracts, in the case of qualitative and quantitative rebates and chargeback incentives; • past experience and sales growth trends for the same or similar products; • actual inventory levels in distribution channels, monitored by Sanofi using internal sales data and externally provided data; • the shelf life of Sanofi products; and • market trends including competition, pricing and demand. An analysis of provisions for discounts, rebates and sales returns is provided in Note D.23. B.13.2. Other revenues The line item Other revenues is used to recognize all revenue that falls within the scope of IFRS 15 but does not relate to sales of Sanofi products. It mainly comprises (i) royalties received from licensing intellectual property rights to third parties; (ii) VaxServe sales of products sourced from third-party manufacturers; and (iii) revenue received under agreements for Sanofi to provide manufacturing services to third parties. Royalties received under licensing arrangements are recognized over the period during which the underlying sales are recognized. VaxServe is a Vaccines segment entity whose operations include the distribution within the United States of vaccines and other products manufactured by third parties. VaxServe sales of products sourced from third-party manufacturers are presented within Other revenues .
Cost of sales	Cost of sales Cost of sales consists primarily of the industrial cost of goods sold, payments made under licensing agreements, and distribution costs. The industrial cost of goods sold includes the cost of materials, depreciation of property, plant and equipment, amortization of software, personnel costs, and other expenses attributable to production.
Research and development	Research and development Note B.4.1. “Research and development not acquired in a business combination” and Note B.4.3. “Other intangible assets acquired in a business combination” describe the principles applied to the recognition of research and development costs. Contributions or reimbursements received from alliance partners are recorded as a reduction of Research and development expenses .
Other operating income and expenses	Other operating income and expenses B.16.1. Other operating income Other operating income includes the share of profits that Sanofi is entitled to receive from alliance partners in respect of product marketing agreements. It also includes revenues generated under certain agreements, which may include partnership, co-promotion arrangements and licenses not included in Other revenues. This line item also includes realized and unrealized foreign exchange gains and losses on operating activities (see Note B.8.3.), and operating gains on disposals not regarded as major disposals (see Note B.20.). B.16.2. Other operating expenses Other operating expenses mainly comprise the share of profits that alliance partners are entitled to receive from Sanofi under product marketing agreements.
Amortization and impairment of intangible assets	Amortization and impairment of intangible assets B.17.1. Amortization of intangible assets The expenses recorded in this line item comprise amortization of product rights and other intangible assets (see Note D.4.), given that the benefit of those rights to Sanofi’s commercial, industrial and development functions cannot be separately identified. Amortization of software, and of other rights of an industrial or operational nature, is recognized as an expense in the income statement, in the relevant line items of expense by function. B.17.2. Impairment of intangible assets This line item records impairment losses (other than those associated with restructuring) recognized against intangible assets (including goodwill, but excluding software and other rights of an industrial or operational nature), and any reversals of such impairment losses.
Fair value remeasurement of contingent consideration	Fair value remeasurement of contingent consideration Changes in the fair value of contingent consideration that was (i) already carried in the books of an acquired entity, or (ii) granted in connection with a business combination and initially recognized as a liability in accordance with IFRS 3, are reported in profit or loss. Such adjustments are reported separately in the income statement, in the line item Fair value remeasurement of contingent consideration . This line item also includes changes in the fair value of contingent consideration receivable in connection with a divestment and classified as a financial asset at fair value through profit or loss. Finally, it includes the effect of the unwinding of discount, and of exchange rate movements where the asset or liability is expressed in a currency other than the functional currency of the reporting entity.
Restructuring costs and similar items	Restructuring costs and similar items Restructuring costs are expenses incurred in connection with the transformation or reorganization of Sanofi’s operations or support functions. Such costs include collective redundancy plans, compensation to third parties for early termination of contracts, and commitments made in connection with transformation or reorganization decisions. They also include accelerated depreciation charges arising from site closures (including closures of leased sites), and losses on asset disposals resulting from such decisions. In addition, this line item includes expenses incurred in connection with programs implemented as part of the transformation strategy announced in December 2019 (and previously in November 2015), and intended primarily to (i) deliver a global information systems solution, further supported by the implementation in 2021 of Sanofi's new digital strategy; (ii) create a standalone Consumer Healthcare entity; and (iii) as announced on February 24, 2020, create a European leader in the production and marketing to third parties of active pharmaceutical ingredients (API).
Other gains and losses, and litigation	Other gains and losses, and litigation The line item Other gains and losses, and litigation includes the impact of material transactions of an unusual nature or amount which Sanofi believes it necessary to report separately in the income statement in order to improve the relevance of the financial statements, such as: • gains and losses on major disposals of property, plant and equipment, of intangible assets, of assets (or groups of assets and liabilities) held for sale, or of a business within the meaning of IFRS 3, other than those considered to be restructuring costs; • impairment losses and reversals of impairment losses on assets (or groups of assets and liabilities) held for sale, other than those considered to be restructuring costs; • gains on bargain purchases; • costs relating to major litigation; and • pre-tax separation costs associated with the process of disinvesting from operations in the event of a major divestment.
Financial expenses and income	Financial expenses and income B.21.1. Financial expenses Financial expenses mainly comprise interest charges on debt financing; negative changes in the fair value of certain financial instruments (where changes in fair value are recognized in profit or loss); realized and unrealized foreign exchange losses on financing and investing activities; impairment losses on financial instruments; and any reversals of impairment losses on financial instruments. Financial expenses also include expenses arising from the unwinding of discount on long-term provisions, and the net interest cost related to employee benefits. This line item does not include commercial cash discounts, which are deducted from net sales. B.21.2. Financial income Financial income includes interest and dividend income; positive changes in the fair value of certain financial instruments (where changes in fair value are recognized in profit or loss); realized and unrealized foreign exchange gains on financing and investing activities; and gains on disposals of financial assets at fair value through profit or loss.
Income tax expense	Income tax expense Income tax expense includes all current and deferred taxes of consolidated companies. Sanofi accounts for deferred taxes in accordance with IAS 12 (Income Taxes), using the methods described below: • deferred tax assets and liabilities are recognized on taxable and deductible temporary differences, and on tax loss carry-forwards. Temporary differences are differences between the carrying amount of an asset or liability in the balance sheet and its tax base; • French business taxes include a value added based component: “CVAE” (Cotisation sur la Valeur Ajoutée des Entreprises) . Given that CVAE is (i) calculated as the amount by which certain revenues exceed certain expenses and (ii) borne primarily by companies that own intellectual property rights on income derived from those rights (royalties, and margin on sales to third parties and to Sanofi entities), it is regarded as meeting the definition of income taxes specified in IAS 12, paragraph 2 (“taxes which are based on taxable profits”); • deferred tax assets and liabilities are calculated using the tax rate expected to apply in the period when the corresponding temporary differences are expected to reverse, based on tax rates enacted or substantively enacted at the end of the reporting period; • deferred tax assets are recognized in respect of deductible temporary differences, tax losses available for carry-forward and unused tax credits to the extent that future recovery is regarded as probable. The recoverability of deferred tax assets is assessed on a case-by-case basis, taking into account the profit forecasts contained in Sanofi’s medium-term business plan; • a deferred tax liability is recognized for temporary differences relating to interests in subsidiaries, associates and joint ventures, except in cases where Sanofi is able to control the timing of the reversal of the temporary differences. This applies in particular when Sanofi is able to control dividend policy and it is probable that the temporary differences will not reverse in the foreseeable future; • no deferred tax is recognized on eliminations of intragroup transfers of interests in subsidiaries, associates or joint ventures; • each tax entity calculates its own net deferred tax position. All net deferred tax asset and liability positions are then aggregated and shown in separate line items on the relevant side of the consolidated balance sheet. Deferred tax assets and liabilities are offset only if (i) Sanofi has a legally enforceable right to offset current tax assets and current tax liabilities, and (ii) the deferred tax assets and deferred tax liabilities relate to income taxes levied by the same taxation authority; • deferred taxes are not discounted, except implicitly in the case of deferred taxes on assets and liabilities which are already impacted by discounting. In addition, Sanofi has elected not to discount current taxes payable or receivable where the amounts in question are payable or receivable in the long term; • withholding taxes on intragroup royalties and dividends, and on royalties and dividends collected from third parties, are accounted for as current income taxes. In accounting for business combinations, Sanofi complies with IFRS 3 as regards the recognition of deferred tax assets after the initial accounting period. Consequently, any deferred tax assets recognized by the acquiree after the end of that period in respect of temporary differences or tax loss carry-forwards existing at the acquisition date are recognized in profit or loss. The positions adopted by Sanofi in tax matters are based on its interpretation of tax laws and regulations. Some of those positions may be subject to uncertainty. In such cases, Sanofi assesses the amount of the tax liability on the basis of the following assumptions: that its position will be examined by one or more tax authorities on the basis of all relevant information; that a technical assessment is carried out with reference to legislation, case law, regulations, and established practice; and that each position is assessed individually (or collectively where appropriate), with no offset or aggregation between positions. Those assumptions are assessed on the basis of facts and circumstances existing at the end of the reporting period. When an uncertain tax liability is regarded as probable, it is measured on the basis of Sanofi’s best estimate and recognized as a liability; uncertain tax assets are not recognized. The amount of the liability includes any penalties and late payment interest. The line item Income tax expense includes the effects of tax reassessments and tax disputes, and any penalties and late payment interest arising from such disputes that have the characteristics of income taxes within the meaning of paragraph 2 of IAS 12 (“taxes which are based on taxable profits”). Tax exposures relating to corporate income taxes are presented separately within Non-current income tax liabilities (see Note D.19.4.). No deferred taxation is recognized on temporary differences that are liable to be subject to US global intangible low taxed income (GILTI) provisions. The related tax expense is recognized in the year in which it is declared in the tax return to the extent that it arises from the existence of non-US profits that exceed the theoretical return on investment specified in the GILTI provisions and are taxed at a rate lower than the applicable US tax rate. In accordance with IAS 1 (Presentation of Financial Statements), current income tax assets and liabilities are presented as separate line items in the consolidated balance sheet.
Employee benefit obligations	Employee benefit obligations Sanofi offers retirement benefits to employees and retirees. Such benefits are accounted for in accordance with IAS 19 (Employee Benefits). Benefits are provided in the form of either defined contribution plans or defined benefit plans. In the case of defined contribution plans, the cost is recognized immediately in the period in which it is incurred, and equates to the amount of the contributions paid by Sanofi. For defined benefit plans, Sanofi generally recognizes its obligations to pay pensions and similar benefits to employees as a liability, based on an actuarial estimate of the rights vested or currently vesting in employees and retirees, using the projected unit credit method. Estimates are performed at least once a year, and rely on financial assumptions (such as discount rates) and demographic assumptions (such as life expectancy, retirement age, employee turnover, and the rate of salary increases). Obligations relating to other post-employment benefits (healthcare and life insurance) offered by Sanofi companies to employees are also recognized as a liability based on an actuarial estimate of the rights vested or currently vesting in employees and retirees at the end of the reporting period. Such liabilities are recognized net of the fair value of plan assets. In the case of multi-employer defined benefit plans where plan assets cannot be allocated to each participating employer with sufficient reliability, the plan is accounted for as a defined contribution plan, in accordance with paragraph 34 of IAS 19. The benefit cost for the period consists primarily of current service cost, past service cost, net interest cost, gains or losses arising from plan settlements not specified in the terms of the plan, and actuarial gains or losses arising from plan curtailments. Net interest cost for the period is determined by applying the discount rate specified in IAS 19 to the net liability (i.e. the amount of the obligation, net of plan assets) recognized in respect of defined benefit plans. Past service cost is recognized immediately in profit or loss in the period in which it is incurred, regardless of whether or not the rights have vested at the time of adoption (in the case of a new plan) or of amendment (in the case of an existing plan). Actuarial gains and losses on defined benefit plans (pensions and other post-employment benefits), also referred to as “Remeasurements of the net defined benefit liability (asset)” , arise as a result of changes in financial and demographic assumptions, experience adjustments, and the difference between the actual return and interest cost on plan assets. The impacts of those remeasurements are recognized in Other comprehensive income , net of deferred taxes; they are not subsequently reclassifiable to profit or loss.
Share-based payment	Share-based payment Share-based payment expense is recognized as a component of operating income, in the relevant classification of expense by function. In measuring the expense, the level of attainment of any performance conditions is taken into account. B.24.1. Stock option plans Sanofi has granted a number of equity-settled share-based payment plans (stock option plans) to some of its employees. The terms of those plans may make the award contingent on the attainment of performance criteria for some of the grantees. In accordance with IFRS 2 (Share-Based Payment), services received from employees as consideration for stock options are recognized as an expense in the income statement, with the opposite entry recognized in equity. The expense corresponds to the fair value of the stock option plans, and is charged to income on a straight-line basis over the four-year vesting period of the plan. The fair value of stock option plans is measured at the date of grant using the Black-Scholes valuation model, taking into account the expected life of the options. The resulting expense also takes into account the expected cancellation rate of the options. The expense is adjusted over the vesting period to reflect actual cancellation rates resulting from option-holders ceasing to be employed by Sanofi. B.24.2. Employee share ownership plans Sanofi may offer its employees the opportunity to subscribe to reserved share issues at a discount to the reference market price. Shares awarded to employees under such plans fall within the scope of IFRS 2. Consequently, an expense is recognized at the subscription date, based on the value of the discount offered to employees. B.24.3. Restricted share plans Sanofi may award restricted share plans to certain of its employees. The terms of those plans may make the award contingent on the attainment of performance criteria for some of the grantees. In accordance with IFRS 2, an expense equivalent to the fair value of such plans is recognized in profit or loss on a straight line basis over the vesting period of the plan, with the opposite entry recognized in equity. The vesting period is three years. The fair value of restricted share plans is based on the quoted market price of Sanofi shares at the date of grant, adjusted for expected dividends during the vesting period; it also takes account of any vesting conditions contingent on stock market performance, measured using the Monte-Carlo valuation model. Other vesting conditions are taken into account in the estimate of the number of shares awarded during the vesting period; that number is then definitively adjusted based on the actual number of shares awarded on the vesting date.
Earnings per share	Earnings per share Basic earnings per share is calculated using the weighted average number of shares outstanding during the reporting period, adjusted on a time-weighted basis from the acquisition date to reflect the number of own shares held by Sanofi. Diluted earnings per share is calculated on the basis of the weighted average number of ordinary shares, computed using the treasury stock method. This method assumes that (i) all outstanding dilutive options and warrants are exercised, and (ii) Sanofi acquires its own shares at the quoted market price for an amount equivalent to the cash received as consideration for the exercise of the options or warrants, plus the expense arising on unamortized stock options.
Segment information	Segment information In accordance with IFRS 8 (Operating Segments), the segment information reported by Sanofi is prepared on the basis of internal management data provided to the Chief Executive Officer, who is the chief operating decision maker. The performance of those segments is monitored individually using internal reports and common indicators. Disclosures about operating segments required under IFRS 8 are presented in Note D.35. “Segment information” to the consolidated financial statements. Sanofi has three operating segments: Pharmaceuticals, Vaccines, and Consumer Healthcare. The Pharmaceuticals segment comprises, for all geographical territories, the commercial operations of the following global franchises: Specialty Care (Dupixent ® , Neurology & Immunology, Rare Diseases, Oncology, and Rare Blood Disorders) and General Medicines (Core and Non-Core Assets), together with research, development and production activities dedicated to the Pharmaceuticals segment. This segment also includes associates whose activities are related to pharmaceuticals. Following the transaction of May 29, 2020, Regeneron is no longer an associate of Sanofi (see Note D.2.). Consequently, the Pharmaceuticals segment no longer includes Sanofi’s equity-accounted share of Regeneron’s profits for all the periods presented. The Vaccines segment comprises, for all geographical territories, the commercial operations of Vaccines, together with research, development and production activities dedicated to vaccines. The Consumer Healthcare segment comprises, for all geographical territories, the commercial operations for Sanofi's Consumer Healthcare products, together with research, development and production activities dedicated to those products. Inter-segment transactions are not material. The costs of Sanofi’s global functions (Corporate Affairs, Finance, People & Culture, Legal, Ethics & Business Integrity, Information Solutions & Technologies, Sanofi Business Services, etc.) are managed centrally at group-wide level, and are presented within the “Other” category. That category also includes other reconciling items such as retained commitments in respect of divested activities. Information about operating segments for the years ended December 31, 2022, 2021 and 2020 is presented in Note D.35 ., “Segment information”.
Management of capital	Management of capital In order to maintain or adjust the capital structure, Sanofi can adjust the amount of dividends paid to shareholders, repurchase its own shares, issue new shares, or issue securities giving access to its capital. The following objectives are defined under the terms of Sanofi’s share repurchase programs: • the implementation of any stock option plan giving entitlement to purchase shares in the Sanofi parent company; • the allotment or sale of shares to employees under statutory profit sharing schemes and employee savings plans; • the consideration-free allotment of shares (i.e. restricted share plans); • the cancellation of some or all of the repurchased shares; • market-making in the secondary market by an investment services provider under a liquidity contract in compliance with the ethical code recognized by the Autorité des marchés financiers (AMF); • the delivery of shares on the exercise of rights attached to securities giving access to the capital by redemption, conversion, exchange, presentation of a warrant or any other means; • the delivery of shares (in exchange, as payment, or otherwise) in connection with mergers and acquisitions; • the execution by an investment services provider of purchases, sales or transfers by any means, in particular via off-market trading; or • any other purpose that is or may in the future be authorized under the applicable laws and regulations. Sanofi is not subject to any constraints on equity capital imposed by third parties. Total equity includes Equity attributable to equity holders of Sanofi and Equity attributable to non-controlling interests , as shown in the consolidated balance sheet. Sanofi defines “Net debt” as (i) the sum of short-term debt, long-term debt and interest rate derivatives and currency derivatives used to hedge debt, minus (ii) the sum of cash and cash equivalents and interest rate derivatives and currency derivatives used to hedge cash and cash equivalents.

Summary of significant accoun_3

Summary of significant accounting policies (Tables)	12 Months Ended
	Dec. 31, 2022
Corporate Information And Statement Of IFRS Compliance [Abstract]
Summary of Useful Lives of Property, Plant and Equipment	The customary useful lives of property, plant and equipment are as follows: Buildings 15 to 40 years Fixtures 10 to 20 years Machinery and equipment 5 to 15 years Other 3 to 15 years
Disclosure of Detailed Information about Financial Instruments	The table below shows the disclosures required under IFRS 7 relating to the measurement principles applied to financial instruments. Note Type of financial instrument Measurement Level in Valuation Method used to determine fair value Valuation Market data Exchange rate Interest D.7. Financial assets measured at fair value (quoted equity instruments) Fair value 1 Market value Quoted market price N/A D.7. Financial assets measured at fair value (quoted debt instruments) Fair value 1 Market value Quoted market price N/A D.7. Financial assets measured at fair value (unquoted equity instruments) Fair value 3 Cost/Approach based on comparables If cost ceases to be a representative measure of fair value, an internal valuation is carried out, based mainly on comparables. D.7. Financial assets measured at fair value (contingent consideration receivable) Fair value 3 Revenue-based approach The fair value of contingent consideration receivable is determined by adjusting the contingent consideration at the end of the reporting period using the method described in Note D.7.3. D.7. Financial assets measured at fair value held to meet obligations under post-employment benefit plans Fair value 1 Market value Quoted market price N/A D.7. Financial assets designated at fair value held to meet obligations under deferred compensation plans Fair value 1 Market value Quoted market price N/A D.7. Long-term loans and advances and other non-current receivables Amortized cost N/A N/A The amortized cost of long-term loans and advances and other non-current receivables at the end of the reporting period is not materially different from their fair value. D.13. Investments in mutual funds Fair value 1 Market value Net asset value N/A D.13. Negotiable debt instruments, commercial paper, instant access deposits and term deposits Amortized cost N/A N/A Because these instruments have a maturity of less than 3 months, amortized cost is regarded as an acceptable approximation of fair value as disclosed in the notes to the consolidated financial statements. D.17.1. Debt Amortized cost (a) N/A N/A In the case of debt with a maturity of less than 3 months, amortized cost is regarded as an acceptable approximation of fair value as reported in the notes to the consolidated financial statements. D.17.2. Lease liabilities Amortized cost N/A N/A The liability for future lease payments is discounted using the incremental borrowing rate. D.20. Forward currency contracts Fair value 2 Present value of future cash flows Mid < 1 year: Mid Money Market > 1 year: Mid Zero Coupon D.20. Interest rate swaps Fair value 2 Revenue-based approach Present value of future cash flows Mid < 1 year: Mid Money Market and LIFFE interest rate futures > 1 year: Mid Zero Coupon D.20. Cross-currency swaps Fair value 2 Present value of future cash flows Mid < 1 year: D.18. Liabilities related to business combinations and to non-controlling interests (CVRs) Fair value 1 Market value Quoted market price D.18. Liabilities related to business combinations and to non-controlling interests (other than CVRs) Fair value 3 Revenue-based approach Under IAS 32, contingent consideration payable in a business combination is a financial liability. The fair value of such liabilities is determined by adjusting the contingent consideration at the end of the reporting period using the method described in Note B.8.4. (a) In the case of debt designated as a hedged item in a fair value hedging relationship, the carrying amount in the consolidated balance sheet includes changes in fair value attributable to the hedged risk(s).

Principal changes in the scop_3

Principal changes in the scope of consolidation in 2022 (Tables)	12 Months Ended
	Dec. 31, 2022
Business Combinations [Abstract]
Summary of Provisional Purchase Price Allocation	The final purchase price allocation led to the recognition of €609 million of goodwill, determined as follows: (€ million) Fair value at acquisition date Other intangible assets 493 Other current and non-current assets and liabilities (13) Cash and cash equivalents 118 Deferred taxes, net (81) Net assets of Amunix 517 Goodwill 609 Purchase price 1,126 The final purchase price allocation, as presented in the table below, led to the recognition of goodwill of €2,118 million: (€ million) Fair value at acquisition date Other intangible assets 396 Deferred tax liabilities (93) Other current and non-current assets and liabilities 235 Cash and cash equivalents 247 Shire contingent consideration liability (see Note D.18.) (323) Net assets of Translate Bio 462 Goodwill 2,118 Purchase price 2,580 (€ million) Fair value at acquisition date Other intangible assets 2,534 Other current and non-current assets and liabilities (38) Cash and cash equivalents 186 Net deferred tax position (436) Net assets of Principia 2,246 Goodwill 912 Purchase price 3,158 (€ million) Fair value at acquisition date Other intangible assets 1,549 Other current and non-current assets and liabilities 36 Net deferred tax position (269) Net assets of Synthorx 1,316 Goodwill 930 Purchase price 2,246

Principal changes in the scop_4

Principal changes in the scope of consolidation in 2021 and 2020 (Tables)	12 Months Ended
	Dec. 31, 2022
Business Combinations [Abstract]
Summary of Final Purchase Price Allocation	The final purchase price allocation led to the recognition of €609 million of goodwill, determined as follows: (€ million) Fair value at acquisition date Other intangible assets 493 Other current and non-current assets and liabilities (13) Cash and cash equivalents 118 Deferred taxes, net (81) Net assets of Amunix 517 Goodwill 609 Purchase price 1,126 The final purchase price allocation, as presented in the table below, led to the recognition of goodwill of €2,118 million: (€ million) Fair value at acquisition date Other intangible assets 396 Deferred tax liabilities (93) Other current and non-current assets and liabilities 235 Cash and cash equivalents 247 Shire contingent consideration liability (see Note D.18.) (323) Net assets of Translate Bio 462 Goodwill 2,118 Purchase price 2,580 (€ million) Fair value at acquisition date Other intangible assets 2,534 Other current and non-current assets and liabilities (38) Cash and cash equivalents 186 Net deferred tax position (436) Net assets of Principia 2,246 Goodwill 912 Purchase price 3,158 (€ million) Fair value at acquisition date Other intangible assets 1,549 Other current and non-current assets and liabilities 36 Net deferred tax position (269) Net assets of Synthorx 1,316 Goodwill 930 Purchase price 2,246

Property, plant and equipment (

Property, plant and equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Property, plant and equipment [abstract]
Schedule of Property, Plant and Equipment	Property, plant and equipment owned by Sanofi is comprised of the following items: (€ million) Land Buildings Machinery Fixtures, Property, plant Total Gross value at January 1, 2020 255 7,282 11,053 2,587 2,391 23,568 Changes in scope of consolidation — 6 3 1 — 10 Acquisitions and other increases — 16 40 46 1,208 1,310 Disposals and other decreases (11) (173) (177) (123) (3) (487) Currency translation differences (13) (264) (276) (67) (91) (711) Transfers (a) 5 (39) 484 80 (1,051) (521) Gross value at December 31, 2020 236 6,828 11,127 2,524 2,454 23,169 Changes in scope of consolidation — 11 15 2 2 30 Acquisitions and other increases — 10 51 39 1,404 1,504 Disposals and other decreases (3) (75) (153) (80) (3) (314) Currency translation differences 6 169 155 34 79 443 Transfers (a) 1 227 453 136 (839) (22) Gross value at December 31, 2021 240 7,170 11,648 2,655 3,097 24,810 Changes in scope of consolidation (17) (294) (1,480) (163) (150) (2,104) Acquisitions and other increases — 11 54 41 1,642 1,748 Disposals and other decreases (1) (161) (240) (155) (2) (559) Currency translation differences 17 122 144 29 35 347 Transfers (a) (2) 480 722 108 (1,626) (318) Gross value at December 31, 2022 237 7,328 10,848 2,515 2,996 23,924 Accumulated depreciation & impairment at January 1, 2020 (11) (4,065) (7,660) (1,984) (131) (13,851) Depreciation expense — (356) (605) (182) — (1,143) Impairment losses, net of reversals — (24) (12) (7) — (43) Disposals and other decreases 1 168 166 117 8 460 Currency translation differences — 127 169 49 — 345 Transfers (a) — 252 150 26 — 428 Accumulated depreciation & impairment at December 31, 2020 (10) (3,898) (7,792) (1,981) (123) (13,804) Depreciation expense — (306) (592) (167) — (1,065) Impairment losses, net of reversals — (3) (22) (2) (12) (39) Disposals and other decreases — 74 149 75 1 299 Currency translation differences — (80) (99) (29) — (208) Transfers (a) 1 23 16 (11) 6 35 Accumulated depreciation & impairment at December 31, 2021 (9) (4,190) (8,340) (2,115) (128) (14,782) Changes in scope of consolidation — 201 1,202 130 — 1,533 Depreciation expense — (356) (622) (164) — (1,142) Impairment losses, net of reversals (1) (50) (58) (2) (75) (186) Disposals and other decreases — 133 201 153 31 518 Currency translation differences — (52) (69) (22) 5 (138) Transfers (a) — 89 49 5 (1) 142 Accumulated depreciation & impairment at December 31, 2022 (10) (4,225) (7,637) (2,015) (168) (14,055) Carrying amount at December 31, 2020 226 2,930 3,335 543 2,331 9,365 Carrying amount at December 31, 2021 231 2,980 3,308 540 2,969 10,028 Carrying amount at December 31, 2022 227 3,103 3,211 500 2,828 9,869 (a) This line includes in particular property, plant and equipment in process brought into service during the period, but also includes the effect of the reclassification of assets to Assets held for sale or exchange.
Summary of Acquisitions and Capitalized Interest by Operating Segment	The table below sets forth acquisitions and capitalized interest by operating segment for the years ended December 31, 2022, 2021 and 2020: (€ million) 2022 2021 2020 Acquisitions 1,748 1,504 1,310 Pharmaceuticals 1,049 1,007 831 Industrial facilities 597 534 634 Research sites 153 277 152 Other 299 199 45 Vaccines 629 421 384 Consumer Healthcare 70 73 95 Capitalized interest 17 14 11
Summary of Off Balance Sheet Commitments Relating to Property, Plant and Equipment	Off balance sheet commitments relating to property, plant and equipment as of December 31, 2022, 2021 and 2020 are set forth below: (€ million) 2022 2021 2020 Firm orders of property, plant and equipment 861 769 708 Property, plant and equipment pledged as security for liabilities — 9 —
Summary of Impairment Losses Recognised in Property, Plant and Equipment	The table below sets forth the net impairment losses recognized in each of the last three financial periods: (€ million) 2022 2021 2020 Net impairment losses on property, plant and equipment (a) 186 39 43 (a) For 2022, the amount mainly comprises an impairment loss arising from a decision to discontinue operations at an industrial facility located outside France.
Summary of Property, Plant and Equipment Leased	Right-of-use assets relating to property, plant and equipment leased by Sanofi are analyzed in the table below: (€ million) Right-of-use assets Gross value at January 1, 2020 1,583 Changes in scope of consolidation 15 Acquisitions and other increases 340 Disposals and other decreases (121) Currency translation differences (85) Transfers (a) (21) Gross value at December 31, 2020 1,711 Changes in scope of consolidation 93 Acquisitions and other increases (b) 963 Disposals and other decreases (91) Currency translation differences 76 Transfers (a) (7) Gross value at December 31, 2021 2,745 Changes in scope of consolidation (26) Acquisitions and other increases 292 Disposals and other decreases (232) Currency translation differences 101 Transfers (a) (8) Gross value at December 31, 2022 2,872 Accumulated depreciation & impairment at January 1, 2020 (283) Depreciation and impairment charged in the period (299) Disposals and other decreases 44 Currency translation differences 22 Transfers (a) 3 Accumulated depreciation & impairment at December 31, 2020 (513) Depreciation and impairment charged in the period (315) Disposals and other decreases 40 Currency translation differences (15) Transfers (a) 6 Accumulated depreciation & impairment at December 31, 2021 (797) Changes in scope of consolidation 14 Depreciation and impairment charged in the period (341) Disposals and other decreases 82 Currency translation differences (17) Transfers (a) 2 Accumulated depreciation & impairment at December 31, 2022 (1,057) Carrying amount at December 31, 2020 1,198 Carrying amount at December 31, 2021 1,948 Carrying amount at December 31, 2022 1,815 (a) This line also includes the effect of the reclassification of assets to “Assets held for sale or exchange”. (b) In December 2018, Sanofi signed two leases on real estate assets in the United States (at Cambridge, Massachusetts) for an initial lease term of 15 years. The first lease, relating to office space, began in April 2021; Sanofi recognized a right-of-use asset of €320 million, as well as the lease liability. The second lease, relating to laboratory facilities, began on July 1, 2021; Sanofi recognized a right-of-use asset of €424 million, as well as the lease liability.

Goodwill and other intangible_2

Goodwill and other intangible assets (Tables)	12 Months Ended
	Dec. 31, 2022
Intangible assets and goodwill [abstract]
Schedule of Movements in Goodwill	Movements in goodwill comprise: (€ million) Goodwill Balance at January 1, 2020 44,519 Acquisitions during the period 1,843 Other movements during the period (a) (75) Currency translation differences (1,923) Balance at December 31, 2020 44,364 Acquisitions during the period 2,179 Other movements during the period (a) (89) Currency translation differences 1,602 Balance at December 31, 2021 48,056 Acquisitions during the period 609 Other movements during the period (a) (258) Currency translation differences 1,485 Balance at December 31, 2022 49,892 (a) This line mainly comprises the amount of goodwill allocated to divested operations in accordance with paragraph 86 of IAS 36, and in 2022 the sale of EUROAPI (see note D.1.).
Schedule of Movements in Other Intangible Assets	Movements in other intangible assets comprise: (€ million) Acquired R&D Products, Software Total other Gross value at January 1, 2020 (a) 5,730 63,953 1,613 71,296 Changes in scope of consolidation 3,951 132 — 4,083 Acquisitions and other increases (a) 654 58 106 818 Disposals and other decreases (44) (243) (46) (333) Currency translation differences (a) (593) (2,926) (38) (3,557) Transfers (b) (98) 100 (2) — Gross value at December 31, 2020 (a) 9,600 61,074 1,633 72,307 Changes in scope of consolidation (c) 1,805 1,821 — 3,626 Acquisitions and other increases 339 159 118 616 Disposals and other decreases (313) (173) (16) (502) Currency translation differences 560 2,234 24 2,818 Transfers (b) (784) 791 (7) — Gross value at December 31, 2021 11,207 65,906 1,752 78,865 Changes in scope of consolidation (c) — 499 (35) 464 Acquisitions and other increases 277 195 99 571 Disposals and other decreases (72) (423) (48) (543) Currency translation differences 518 1,994 21 2,533 Transfers (b) (1,576) 1,408 (6) (174) Gross value at December 31, 2022 10,354 69,579 1,783 81,716 Accumulated amortization & impairment at January 1, 2020 (a) (3,396) (50,314) (1,077) (54,787) Amortization expense (a) — (1,707) (112) (1,819) Impairment losses, net of reversals (d) (328) (2) — (330) Disposals and other decreases 44 232 45 321 Currency translation differences 158 2,460 31 2,649 Transfers (b) 14 (14) — — Accumulated amortization & impairment at December 31, 2020 (a) (3,508) (49,345) (1,113) (53,966) Amortization expense — (1,621) (119) (1,740) Impairment losses, net of reversals (d) (150) (42) — (192) Disposals and other decreases 313 133 16 462 Currency translation differences (132) (1,869) (21) (2,022) Accumulated amortization & impairment at December 31, 2021 (3,477) (52,744) (1,237) (57,458) Changes in scope of consolidation — — 11 11 Amortization expense (e) — (2,099) (97) (2,196) Impairment losses, net of reversals (d) (1,107) 1,561 — 454 Disposals and other decreases 75 411 39 525 Currency translation differences (7) (1,567) (17) (1,591) Transfers (a) 388 (214) 5 179 Accumulated amortization & impairment at December 31, 2022 (4,128) (54,652) (1,296) (60,076) Carrying amount at December 31, 2020 6,092 11,729 520 18,341 Carrying amount at December 31, 2021 7,730 13,162 515 21,407 Carrying amount at December 31, 2022 6,226 14,927 487 21,640 (a) Includes the impact of the IFRIC agenda decision of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement (see Note A.2.1.). (b) The “Transfers” line mainly comprises (i) acquired R&D that came into commercial use during the period and (ii) reclassifications of assets as held for sale or exchange. (c) The “Changes in scope of consolidation” line corresponds to the fair value of intangible assets recognized in connection with acquisitions made during the period (see Notes D.1. and D.2.). (d) See Note D.5. (e) The amendment to the terms of the IO License and Collaboration Agreement resulted in the recognition of an amortization charge of €226 million (see Note C.1.).
Detailed Information for Principal Marketed Products	The table below provides information about the principal “marketed products”, which were recognized in connection with major acquisitions made by Sanofi and represented 92% of the carrying amount of that item as of December 31, 2022: (€ million) Gross Accumulated Carrying amount at December 31, 2022 Amortization period (years) (a) Residual amortization period (years) (b) Carrying amount at December 31, 2021 Carrying amount at December 31, 2020 Genzyme 10,490 (9,869) 621 10 2 1,032 1,485 Boehringer Ingelheim 3,633 (1,596) 2,037 17 12 2,213 2,489 Aventis 34,684 (34,626) 58 9 10 73 110 Chattem 1,360 (786) 574 23 11 593 602 Protein Sciences 857 (359) 498 13 8 532 554 Ablynx 1,966 (609) 1,357 14 10 1,494 1,861 Bioverativ 7,955 (3,119) 4,836 13 9 3,065 3,240 Kadmon 1,882 (180) 1,702 12 11 1,750 — Total: principal marketed products 62,827 (51,144) 11,683 10,752 10,341 (a) Weighted averages. The amortization periods for these products vary between 1 and 25 years. (b) Weighted averages.
Amortization of Softwares Recognized in Income Statement	An analysis of amortization of software is shown in the table below: (€ million) 2022 2021 2020 (a) Cost of sales 10 18 19 Research and development expenses 1 3 2 Selling and general expenses 82 98 87 Other operating expenses 4 — 4 Total 97 119 112 (a) Includes the impact of the IFRIC agenda decision of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement (see Note A.2.1.).

Impairment of intangible asse_2

Impairment of intangible assets and property, plant and equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Impairment Of Assets [Abstract]
Schedule of Allocation of Goodwill	The allocation of goodwill as of December 31, 2022 is shown below: (€ million) Pharmaceuticals Consumer Healthcare Vaccines Total Goodwill 39,421 6,690 3,781 49,892
Summary of Net Impairment Losses of Other Intangible Assets	In 2022, 2021 and 2020, impairment testing of other intangible assets (excluding software) resulted in the recognition of net impairment losses as shown below: (€ million) 2022 2021 2020 Impairment of other intangible assets, net of reversals (excluding software) (454) 192 330 Marketed products (1,561) 42 2 Pharmaceuticals (a) (1,542) 1 2 Vaccines 16 — — Consumer Healthcare (35) 41 — Research and development projects (a) / (b) 1,107 150 328 (a) For 2022, these amounts mainly comprise a reversal of €2,154 million of impairment losses taken against Eloctate ® and BIVV001 (assets belonging to the Eloctate franchise), consisting of €1,554 million for marketed products and €600 million for research and development projects respectively. In 2019, the launch of competing products for Eloctate ® led Sanofi to update its sales forecasts for products belonging to the franchise, as a result of which impairment losses of €2.8 billion were recognized against the assets in question. The reversal reflects the approval by the FDA on February 22, 2023 of the marketing authorization application for ALTUVIIIO™ (the commercial name of efanesoctocog alpha, corresponding to the BIVV001 project), which was submitted in 2022. (b) For 2022, this amount mainly comprises: – an impairment loss of €1,586 million taken against the development project for SAR444245 (non-alpha interleukin-2), recognized following revised cash flow projections reflecting unfavorable developments in the launch schedule; – the €600m reversal relating to the BIVV001 project (see above). For 2021, this line relates to the discontinuation of the development of sutimlimab in the treatment of Immune Thrombocytopenic Purpura (ITP), and to the termination of various research projects in Vaccines. For 2020, this line mainly comprises impairment losses taken against R&D programs within the Specialty Care GBU, and the discontinuation of certain R&D programs and collaboration agreements in Diabetes.

Investments accounted for usi_2

Investments accounted for using the equity method (Tables)	12 Months Ended
	Dec. 31, 2022
Interests In Other Entities [Abstract]
Summary of Investments in Associates and Joint Ventures	(€ million) % interest 2022 2021 2020 EUROAPI (a) 30.1 392 — — Infraserv GmbH & Co. Höchst KG (b) 31.2 97 80 72 MSP Vaccine Company (c) 50.0 104 88 44 Other investments — 84 82 85 Total 677 250 201 (a) Following the distribution in kind and the acquisition of an equity interest by EPIC Bpifrance, Sanofi holds 30.1% of the capital of EUROAPI (see Note B.1.). (b) Joint venture. (c) Joint venture. MSP Vaccine Company owns 100% of MCM Vaccine B.V.
Summary of Share of Profit or Loss and Other Comprehensive Income of Associates and Joint Ventures	The table below shows Sanofi’s overall share of (i) profit or loss and (ii) other comprehensive income from investments accounted for using the equity method, showing the split between associates and joint ventures in accordance with IFRS 12 (the amounts for each individual associate or joint venture are not material): 2022 2021 2020 (€ million) Joint ventures Associates Joint ventures Associates Joint ventures Associates Share of profit/(loss) from investments accounted for using the equity method 74 (6) 26 13 4 355 (a) Share of other comprehensive income from investments accounted for using the equity method (2) (3) (6) — 8 (311) Total 72 (9) 20 13 12 44 (a) Includes €343 million for Sanofi's share of the net income of Regeneron up to and including May 29, 2020 (see Note D.2.2.).
Summary of Principal Transactions and Balances with Related Parties	The principal transactions and balances with related parties are summarized below: (€ million) 2022 (b) 2021 2020 Sales 131 70 75 Royalties and other income (a) 81 66 97 Accounts receivable and other receivables 174 116 50 Purchases and other expenses (including research expenses) (a) 477 178 747 Accounts payable and other payables 132 28 15 (a) For 2020, these amounts include transactions between Sanofi and Regeneron for the period from January 1 through May 29, 2020. The table above does not include the repurchase by Regeneron of its own shares from Sanofi (see Note D.2.2.). (b) In 2022, these items include Sanofi's transactions with EUROAPI from May 10, 2022 (see Note D.1.).

Other non-current assets (Table

Other non-current assets (Tables)	12 Months Ended
	Dec. 31, 2022
Subclassifications of assets, liabilities and equities [abstract]
Summary of Other Non-current Assets	Other non-current assets comprise: (€ million) 2022 2021 2020 Equity instruments at fair value through other comprehensive income (D.7.1.) 936 823 588 Debt instruments at fair value through other comprehensive income (D.7.2.) 329 447 426 Other financial assets at fair value through profit or loss (D.7.3.) 823 902 890 Pre-funded pension obligations (Note D.19.1.) 269 408 177 Long-term prepaid expenses (a) 286 59 92 Long-term loans and advances and other non-current receivables (b) 452 485 537 Derivative financial instruments (Note D.20.) — 3 24 Total 3,095 3,127 2,734 (a) The movement in this item mainly comprises (i) the non-current portion of a $100 million upfront payment made on signature of a research agreement with Exscientia on January 7, 2022 to develop a portfolio of precision-engineered medicines using artificial intelligence; and (ii) the non-current portion of a $150 million upfront payment made as part of a strategic partnership with IGM Biosciences signed on March 29, 2022, with a view to developing targets in oncology, immunology and inflammation (b) As of December 31, 2022, this item includes a receivable under a sub-lease amounting to €164 million, or €227 million before discounting.

Assets held for sale or excha_2

Assets held for sale or exchange and liabilities related to assets held for sale or exchange (Tables)	12 Months Ended
	Dec. 31, 2022
Subclassifications of assets, liabilities and equities [abstract]
Summary of Assets Held for Sale or Exchange, and Liabilities Related to Assets Held for Sale or Exchange	Assets held for sale or exchange, and liabilities related to assets held for sale or exchange, comprise: (€ million) December 31, 2022 December 31, 2021 December 31, 2020 Assets held for sale or exchange 85 89 83 Liabilities related to assets held for sale or exchange 10 — 32

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2022
Subclassifications of assets, liabilities and equities [abstract]
Schedule of Inventories	Inventories comprise the following: 2022 2021 2020 (€ million) Gross Allowances Carrying Gross Allowances Carrying Gross Allowances Carrying Raw materials 1,613 (139) 1,474 1,344 (66) 1,278 1,051 (76) 975 Work in process 5,663 (678) 4,985 5,579 (554) 5,025 5,398 (542) 4,856 Finished goods 2,748 (247) 2,501 2,696 (284) 2,412 2,739 (218) 2,521 Total 10,024 (1,064) 8,960 9,619 (904) 8,715 9,188 (836) 8,352

Accounts receivable (Tables)

Accounts receivable (Tables)	12 Months Ended
	Dec. 31, 2022
Subclassifications of assets, liabilities and equities [abstract]
Summary of Accounts Receivable	Accounts receivable break down as follows: (€ million) December 31, 2022 December 31, 2021 December 31, 2020 Gross value 8,537 7,705 7,633 Allowances (113) (137) (142) Carrying amount 8,424 7,568 7,491
Summary of Gross Value of Overdue Receivables	Overdue accounts Overdue by Overdue by Overdue by Overdue by Overdue by (€ million) gross value <1 month 1 to 3 months 3 to 6 months 6 to 12 months > 12 months December 31, 2022 452 118 161 87 35 51 December 31, 2021 455 169 151 67 12 56 December 31, 2020 549 271 97 52 34 95

Other current assets (Tables)

Other current assets (Tables)	12 Months Ended
	Dec. 31, 2022
Subclassifications of assets, liabilities and equities [abstract]
Schedule of Other Current Assets	An analysis of Other current assets is set forth below: (€ million) 2022 2021 2020 Tax receivables, other than corporate income taxes 658 802 687 Prepaid expenses 714 615 525 Other receivables (a) 1,290 805 567 Interest rate derivatives measured at fair value (see Note D.20.) — 11 — Currency derivatives measured at fair value (see Note D.20.) 206 284 58 Other current financial assets (b) 664 1,054 900 Total 3,532 3,571 2,737 (a) This line mainly comprises advance payments to suppliers, and receivables relating to Sanofi's activities as agent under a transitional services agreement. (b) This item includes bank loans and receivables maturing in less than one year with high-grade counterparties. For 2021, this item also includes debt instruments derived from the acquisitions of Translate Bio and Kadmon (carried out in 2021) with maturities of more than 3 months at inception and less than 12 months at December 31, 2021.

Financial assets and liabilit_2

Financial assets and liabilities measured at fair value (Tables)	12 Months Ended
	Dec. 31, 2022
Fair Value Measurement [Abstract]
Summary of Assets and Liabilities Measured at Fair Value	The table below shows the balance sheet amounts of assets and liabilities measured at fair value. 2022 2021 2020 Level in the fair value hierarchy Level in the fair value Level in the fair value (€ million) Note Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Financial assets measured at fair value Quoted equity investments D.7.1. 387 — — 396 — — 439 — — Unquoted equity investments D.7.1. — — 549 — — 427 — — 149 Quoted debt securities D.7.2. 329 — — 447 — — 426 — — Unquoted debt securities not meeting the definition of equity instruments D.7.3. — — 115 — — 78 — — 63 Contingent consideration relating to divestments D.7.3. — — 303 — — 378 — — 483 Financial assets held to meet obligations under deferred compensation plans D.7.3. and D.11. 512 — — 549 — — 454 — — Non-current derivatives D.7. — — — — 3 — — 24 — Current derivatives D.11. — 206 — — 295 — — 58 — Mutual fund investments D.13. 9,537 — — 5,057 — — 8,703 — — Total financial assets measured at fair value 10,765 206 967 6,449 298 883 10,022 82 695 Financial liabilities measured at fair value Bayer contingent purchase consideration arising from the acquisition of Genzyme D.18. — — 26 — — 59 — — 104 MSD contingent consideration (European vaccines business) D.18. — — 204 — — 269 — — 312 Shire contingent consideration arising from the acquisition of Translate Bio D.18. — — 380 — — 354 — — — Contingent consideration arising from acquisition of Amunix D.18. — — 165 — — — — — — Other contingent consideration arising from business combinations and acquisitions D.18. — — 4 — — 32 — — 189 Non-current derivatives D.19. — 232 — — 6 — — 92 — Current derivatives D.19.5 — 94 — — 79 — — 205 — Total financial liabilities measured at fair value — 326 779 — 85 714 — 297 605

Cash and cash equivalents (Tabl

Cash and cash equivalents (Tables)	12 Months Ended
	Dec. 31, 2022
Subclassifications of assets, liabilities and equities [abstract]
Summary of Cash and Cash Equivalents	(€ million) 2022 2021 2020 Cash 1,385 1,358 1,144 Cash equivalents (a) 11,351 8,740 12,771 Cash and cash equivalents 12,736 10,098 13,915 (a) As of December 31, 2022, cash equivalents mainly comprised the following: (i) €9,537 million invested in euro and US dollar denominated money-market mutual funds (December 31, 2021: €5,057 million; December 31, 2020: €8,703 million); (ii) €1,167 million of term deposits (December 31, 2021: €2,768 million; December 31, 2020: €3,259 million) and (iii) nil commercial paper (December 31, 2021: €179 million; December 31, 2020: €74 million). Cash equivalents also include €439 million held by captive insurance and reinsurance companies in accordance with insurance regulations (December 31, 2021: €427 million; December 31, 2020: €425 million).

Net deferred tax position (Tabl

Net deferred tax position (Tables)	12 Months Ended
	Dec. 31, 2022
Income Taxes [Abstract]
Summary of Net Deferred Tax Position	An analysis of the net deferred tax position is set forth below: (€ million) 2022 2021 2020 (d) Deferred taxes on: Consolidation adjustments (intragroup margin in inventory) 1,388 1,292 1,142 Provision for pensions and other employee benefits 850 1,117 1,156 Remeasurement of other acquired intangible assets (3,269) (a) (3,079) (3,083) Recognition of acquired property, plant and equipment at fair value (24) (26) (27) Equity interests in subsidiaries and investments in other entities (b) (617) (590) (522) Tax losses available for carry-forward 1,506 1,516 1,327 Stock options and other share-based payments 92 88 89 Accrued expenses and provisions deductible at the time of payment (c) 1,859 1,585 1,399 Other 1,755 1,078 925 Net deferred tax asset/(liability) 3,540 2,981 2,406 (a) As of December 31, 2022, includes remeasurements of the acquired intangible assets of Bioverativ (€1,429 million), Principia (€625 million), Ablynx (€229 million), Genzyme (€150 million) and Amunix (€118 million). (b) In some countries, Sanofi is liable for withholding taxes and other tax charges when dividends are distributed. Consequently, Sanofi recognizes a deferred tax liability on the reserves of French and foreign subsidiaries (approximately €59.1 billion) which it regards as likely to be distributed in the foreseeable future. In determining the amount of the deferred tax liability as of December 31, 2022, Sanofi took into account changes in the ownership structure of certain subsidiaries, and the effects of changes in the taxation of dividends in France, following the ruling of the Court of Justice of the European Union in the Steria case and the resulting amendments to the 2015 Finance Act. (c) Includes deferred tax assets related to restructuring provisions, amounting to €256 million as of December 31, 2022, €307 million as of December 31, 2021, and €259 million as of December 31, 2020. (d) Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.
Summary of Tax Losses Available for Carry-forward	The table below shows when tax losses available for carry-forward are due to expire: (€ million) Tax losses available for carry-forward (a) 2023 — 2024 3 2025 21 2026 28 2027 102 2028 and later 8,349 Total as of December 31, 2022 8,503 Total as of December 31, 2021 7,644 Total as of December 31, 2020 6,515 (a) Excluding tax loss carry-forwards on asset disposals. Such carry-forwards amounted to €5 million as of December 31, 2022, €5 million as of December 31, 2021 and €6 million as of December 31, 2020.

Consolidated shareholders_ eq_2

Consolidated shareholders’ equity (Tables)	12 Months Ended
	Dec. 31, 2022
Share Capital, Reserves And Other Equity Interest [Abstract]
Summary of Treasury Shares Held	Treasury shares held by Sanofi are as follows: Number of shares (million) % of share capital December 31, 2022 8.20 0.650 % December 31, 2021 11.02 0.872 % December 31, 2020 8.28 0.658 % January 1, 2020 0.02 0.002 %
Summary of Movements Share Capital	Movements in the share capital of the Sanofi parent company over the last three years are set forth below: Date Transaction Number of shares December 31, 2019 1,253,846,111 During 2020 Capital increase by exercise of stock subscription options (a) 868,655 During 2020 Capital increase by issuance of restricted shares (b) 1,666,256 Board meeting of July 28, 2020 Capital increase reserved for employees 2,590,716 December 31, 2020 1,258,971,738 During 2021 Capital increase by exercise of stock subscription options (a) 190,076 During 2021 Capital increase by issuance of restricted shares (b) 1,836,179 Board meeting of July 28, 2021 Capital increase reserved for employees 2,562,702 December 31, 2021 1,263,560,695 During 2022 Capital increase by exercise of stock subscription options (a) 490,373 During 2022 Capital increase by issuance of restricted shares (b) 1,499,987 Board meeting of July 27, 2022 Capital increase reserved for employees 2,027,057 Board meeting of December 14, 2022 Reduction in share capital by cancellation of (6,742,380) December 31, 2022 1,260,835,732 (a) Shares issued on exercise of Sanofi stock subscription options. (b) Shares vesting under restricted share plans and issued in the period.
Principal Characteristics of Restricted Share Plans	Restricted share plans are accounted for in accordance with the policies described in Note B.24.3. The principal characteristics of those plans are as follows: 2022 2021 2020 Type of plan Performance Performance Performance Performance Performance Performance Date of Board meeting approving the plan May 3, 2022 December 14, 2022 April 30, 2021 October 27, 2021 April 28, 2020 October 28, 2020 Service period 3 years 3 years 3 years 3 years 3 years 3 years Total number of shares awarded 3,344,432 109,981 3,484,420 13,521 3,340,501 73,027 Of which with no market condition 2,000,627 10,335 2,209,901 — 2,536,893 — Fair value per share awarded (a) €91.19 €79.17 €77.27 — €82.36 — Of which with market condition 1,343,805 99,646 1,274,519 13,521 803,608 73,027 Fair value per share awarded other than to the Chief Executive Officer (b) €86.65 €69.60 €71.30 €68.45 €76.11 €63.18 Fair value per share awarded other than to the Chief Executive Officer - additional shares (c) €49.00 €54.70 — — — — Fair value per share awarded to the Chief Executive Officer (b) €84.46 — €71.30 — €76.11 — Fair value of plan at the date of grant (€ million) 294 8 262 1 270 5 (a) Market price of Sanofi shares at the date of grant, adjusted for dividends expected during the vesting period. (b) Weighting between (i) fair value determined using the Monte Carlo model and (ii) market price of Sanofi shares at the date of grant, adjusted for dividends expected during the vesting period. (c) Additional tranche subject to a higher level of market conditions: 114,874 additional shares were awarded in May 2022, and 9,066 additional shares were awarded in December 2022.
Summary of Number of Restricted Shares Not Yet Fully Vested	The total expense recognized for all restricted share plans, and the number of restricted shares not yet fully vested, are shown in the table below: 2022 2021 2020 Total expense for restricted share plans (€ million) 206 193 222 Number of shares not yet fully vested 9,121,573 9,507,849 10,546,612 Under 2022 plans 3,206,861 — — Under 2021 plans 3,097,531 3,364,895 — Under 2020 plans 2,817,181 3,014,496 3,284,558 Under 2019 plans — 3,128,458 3,375,717 Under 2018 plans — — 3,886,337
Summary of Characteristics of Employee Share Ownership Plans Awarded	The characteristics of the employee share ownership plans awarded in the form of a capital increase reserved for employees in 2022, 2021 and 2020 are summarized in the table below: 2022 2021 2020 Date of Board meeting approving the plan February 3, 2022 February 4, 2021 February 5, 2020 Subscription price (€) (a) 80.21 69.38 70.67 Subscription period June 9-29, 2022 June 7-25, 2021 June 8-26, 2020 Number of shares subscribed 1,909,008 2,438,590 2,467,101 Number of shares issued immediately as employer’s contribution 118,049 124,112 123,615 (a) Subscription price representing 80% of the average of the opening quoted market prices of Sanofi shares during the 20 trading days preceding June 6, 2022, June 3, 2021 and June 2, 2020, respectively.
Summary of Expenses	The table below sets forth the expense recognized for each plan: (€ million) 2022 2021 2020 Expense recognized 39 51 52 of which employer’s contribution 11 11 11
Summary of Repurchases program	The following repurchases have been made under those programs: (in number of shares and € million) Year of authorization 2022 2021 2020 Number Value Number Value Number Value 2022 program 1,510,000 137 — — — — 2021 program 3,976,992 360 2,765,388 242 — — 2020 program — — 1,758,569 140 5,685,426 461 2019 program — — — — 3,982,939 361
Summary of Currency Translation Differences	Currency translation differences comprise the following: (€ million) 2022 2021 2020 (a) Attributable to equity holders of Sanofi 1,499 (865) (3,384) Attributable to non-controlling interests (37) (42) (55) Total 1,462 (907) (3,439) (a) Includes the impact of the IFRIC agenda decision of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement, as described in Note A.2.1. to the financial statements for the year ended December 31, 2021.
Summary of Movements within Other Comprehensive Income	Movements within other comprehensive income are shown below: (€ million) 2022 2021 2020 (a) Actuarial gains/(losses): • Actuarial gains/(losses) excluding investments accounted for using the equity method (see Note D.19.1.) 650 685 (266) • Actuarial gains/(losses) of investments accounted for using the equity method, net of taxes 4 1 (1) • Tax effects (212) (36) 45 Equity instruments included in financial assets and financial liabilities: • Change in fair value (excluding investments accounted for using the equity method) (4) 154 358 • Change in fair value (investments accounted for using the equity method, net of taxes) — — (14) • Equity risk hedging instruments designated as fair value hedges 17 11 (24) • Tax effects (4) (18) (84) Items not subsequently reclassifiable to profit or loss 451 797 14 Debt instruments included in financial assets: • Change in fair value (excluding investments accounted for using the equity method) (b) (77) (21) 15 • Tax effects 15 5 (3) Cash flow and fair value hedges: • Change in fair value (excluding investments accounted for using the equity method) (c) 5 (6) 4 • Change in fair value (investments accounted for using the equity method, net of taxes) 2 — — ▪ Tax effects (1) 2 (2) Change in currency translation differences: • Currency translation differences on foreign subsidiaries (excluding investments accounted for using the equity method) (d) 2,643 2,719 (3,870) • Currency translation differences (investments accounted for using the equity method) (d) (11) (6) 32 • Currency translation differences related to the investment in Regeneron and reclassified to profit or loss (e) — — (318) • Hedges of net investments in foreign operations (d) (354) (254) 180 • Tax effects (e) 91 71 (59) Items subsequently reclassifiable to profit or loss 2,313 2,510 (4,021) (a) Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021. (b) Amounts reclassified to profit or loss: immaterial amount in 2022, €4 million in 2021 and €5 million in 2020. (c) Amounts reclassified to profit or loss: €2 million in 2022, €12 million in 2021 and €1 million in 2020. (d) Amounts reclassified to profit or loss: €40 million in 2022, including €35 million relating to the deconsolidation of EUROAPI (see note D.1.). The amounts reclassified to profit and loss were immaterial in 2021 and 2020. Currency translation differences arise from the translation into euros of the financial statements of foreign subsidiaries, and are mainly due to the appreciation of the dollar against the euro. (e) The amount recorded for 2020 relates to the translation reserve arising on the investment in Regeneron; the reserve was reclassified to profit or loss in accordance with IAS 21 (The Effects of Changes in Foreign Exchange Rates), including €2 million (net of tax) relating to hedges of net investments in foreign operations.
Disclosure of Stock Subscription Option Plan Outstanding and Option Exercised	The table shows all Sanofi stock subscription option plans still outstanding or under which options were exercised in the year ended December 31, 2022: Source Date of grant Number of Start date of Expiry date Exercise Number of options outstanding as of 12/31/2022 Sanofi-Aventis 03/05/2012 814,050 03/06/2016 03/05/2022 56.44 — Sanofi 03/05/2013 788,725 03/06/2017 03/05/2023 72.19 78,089 Sanofi 03/05/2014 1,009,250 03/06/2018 03/05/2024 73.48 506,042 Sanofi 06/24/2015 435,000 06/25/2019 06/24/2025 89.38 338,464 Sanofi 05/04/2016 402,750 05/05/2020 05/04/2026 75.90 264,750 Sanofi 05/10/2017 378,040 05/11/2021 05/10/2027 88.97 268,440 Sanofi 05/02/2018 220,000 05/03/2022 05/02/2028 65.84 168,784 Sanofi 04/30/2019 220,000 05/02/2023 04/30/2029 76.71 213,400 Total 1,837,969
Summary of Stock Options Outstanding at Each Balance Sheet Date	A summary of stock options outstanding at each balance sheet date, and of movements during the relevant periods, is presented below: Number of Weighted average Total Options outstanding at January 1, 2020 3,822,020 70.58 270 Options exercisable 2,650,375 67.14 178 Options exercised (868,655) 59.20 (52) Options cancelled (a) (91,305) 87.73 (8) Options forfeited (282,790) 54.12 (15) Options outstanding at December 31, 2020 2,579,270 75.61 195 Options exercisable 1,845,050 74.51 137 Options exercised (190,076) 59.53 (11) Options cancelled (a) (51,216) 65.84 (3) Options forfeited (10) 50.48 — Options outstanding at December 31, 2021 2,337,968 77.13 180 Options exercisable 1,949,184 78.15 152 Options exercised (490,373) 71.39 (35) Options cancelled (a) (9,626) 80.56 (1) Options outstanding at December 31, 2022 1,837,969 78.64 145 Options exercisable 1,624,569 78.89 128 (a) Mainly due to the grantees leaving Sanofi.
Summary of Options Outstanding and Exercisable	The table below provides summary information about options outstanding and exercisable as of December 31, 2022: Outstanding Exercisable Range of exercise prices per share Number of Weighted Weighted Number of Weighted From €60.00 to €70.00 per share 168,784 5.34 65.84 168,784 65.84 From €70.00 to €80.00 per share 1,062,281 2.68 74.64 848,881 74.12 From €80.00 to €90.00 per share 606,904 3.31 89.20 606,904 89.20 Total 1,837,969 1,624,569
Summary of Number of Shares Used to Compute Diluted Earnings Per Share	(million) 2022 2021 2020 Average number of shares outstanding 1,251.9 1,252.5 1,253.6 Adjustment for stock options with dilutive effect 0.3 0.3 0.4 Adjustment for restricted shares 4.7 5.1 6.1 Average number of shares used to compute diluted earnings per share 1,256.9 1,257.9 1,260.1

Debt, cash and cash equivalen_2

Debt, cash and cash equivalents and lease liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Financial Instruments [Abstract]
Summary of Changes in Financial Position	Changes in Sanofi's financial position during the period were as follows: (€ million) 2022 2021 2020 Long-term debt 14,857 17,123 19,745 Short-term debt and current portion of long-term debt 4,174 3,183 2,767 Interest rate and currency derivatives used to manage debt 187 (56) 119 Total debt 19,218 20,250 22,631 Cash and cash equivalents (12,736) (10,098) (13,915) Interest rate and currency derivatives used to manage cash and cash equivalents (45) (169) 74 Net debt (a) 6,437 9,983 8,790 (a) Net debt does not include lease liabilities, which amounted to €2,181 million as of December 31, 2022, €2,108 million as of December 31, 2021, and € 1,163 million as of December 31, 2020 (see the maturity analysis at Note D.17.2.).
Summary of Reconciliation of Carrying Amount to Value on Redemption	Reconciliation of carrying amount to value on redemption Value on redemption (€ million) Carrying amount at December 31, 2022 Amortized Adjustment December 31, 2022 December 31, 2021 December 31, 2020 Long-term debt 14,857 51 235 15,143 17,176 19,794 Short-term debt and current portion 4,174 — 4 4,178 3,183 2,767 Interest rate and currency derivatives used to manage debt 187 — (235) (48) (45) 142 Total debt 19,218 51 4 19,273 20,314 22,703 Cash and cash equivalents (12,736) — — (12,736) (10,098) (13,915) Interest rate and currency derivatives used to manage cash and cash equivalents (45) — — (45) (169) 74 Net debt 6,437 51 4 6,492 10,047 8,862
Disclosure of Movement In Total Debt	The table below shows the movement in total debt during the period: Cash flows from Non-cash items (€ million) December 31, 2021 Repayments New Other Currency translation differences (a) Reclassification Other items (b) December 31, 2022 Long-term debt 17,123 (11) 1,549 — 56 (3,632) (228) 14,857 Short-term debt and current portion of long-term debt 3,183 (2,707) — 43 20 3,632 3 4,174 Interest rate and currency derivatives used to manage debt (56) — — (373) 366 7 243 187 Total debt 20,250 (2,718) 1,549 (330) 442 7 18 19,218 (a) These amounts include unrealized gains and losses, and the impact of foreign currency translation of the financial statements of subsidiaries outside the Euro zone. (b) These amounts include changes in accrued interest balances, and fair value adjustments. The tables below show the movement in total debt during prior periods: Cash flows from Non-cash items (€ million) December 31, 2020 Repayments New Other Currency translation differences (a) Reclassification Other items (b) December 31, 2021 Long-term debt 19,745 (38) — — 124 (2,704) (4) 17,123 Short-term debt and current portion of long-term debt 2,767 (2,203) — (615) 248 2,704 282 3,183 Interest rate and currency derivatives used to manage debt 119 — — (197) 9 — 13 (56) Total debt 22,631 (2,241) — (812) 381 — 291 20,250 Cash flows from Non-cash items (€ million) December 31, 2019 Repayments New Other Currency translation differences (a) Reclassification Other items (b) December 31, 2020 Long-term debt 20,131 — 2,019 — (152) (2,285) 32 19,745 Short-term debt and current portion of long-term debt 4,554 (3,952) — 86 (219) 2,285 13 2,767 Interest rate and currency derivatives used to manage debt (117) — — 196 (14) — 54 119 Total debt 24,568 (3,952) 2,019 282 (385) — 99 22,631 (a) These amounts include unrealized gains and losses, and the impact of foreign currency translation of the financial statements of subsidiaries outside the Euro zone. (b) These amounts include movements in accrued interest and fair value remeasurements.
Summary of Debt by Type Valuation of Redemption	2022 2021 2020 (€ million) Non- current Current Total Non- Current Total Non- Current Total Bond issues 15,044 3,817 18,861 17,118 2,828 19,946 19,698 2,280 21,978 Other bank borrowings 99 187 286 21 163 184 96 200 296 Other borrowings — 6 6 37 3 40 – 2 2 Bank credit balances — 168 168 – 189 189 – 285 285 Interest rate and currency derivatives used to manage debt — (48) (48) – (45) (45) 57 85 142 Total debt 15,143 4,130 19,273 17,176 3,138 20,314 19,851 2,852 22,703 Cash and cash equivalents — (12,736) (12,736) – (10,098) (10,098) – (13,915) (13,915) Interest rate and currency derivatives used to manage cash and cash equivalents — (45) (45) – (169) (169) 6 68 74 Net debt (a) 15,143 (8,651) 6,492 17,176 (7,129) 10,047 19,857 (10,995) 8,862 (a) Net debt does not include lease liabilities (see the maturity schedule in Note D.17.2.).
Summary of Bond Issues	Bond issues carried out by Sanofi under the Euro Medium Term Note (EMTN) program are as follows: Issuer ISIN code Issue date Maturity Annual interest rate Amount (€ million) Sanofi FR0011625433 November 2013 November 2023 2.5 % 1,000 Sanofi FR0014009KS6 April 2022 April 2025 0.875 % 850 Sanofi FR0012146801 September 2014 September 2026 1.75 % 1,510 Sanofi FR0014009KQ0 April 2022 April 2029 1.25 % 650 Sanofi FR0012969038 September 2015 September 2025 1.5 % 750 Sanofi FR0013143997 April 2016 April 2024 0.625 % 600 Sanofi FR0013144003 April 2016 April 2028 1.125 % 700 Sanofi FR0013201639 September 2016 January 2027 0.5 % 1,150 Sanofi FR0013505104 March 2020 April 2025 1 % 1,000 Sanofi FR0013505112 March 2020 April 2030 1.5 % 1,000 Sanofi FR0013324332 March 2018 March 2023 0.5 % 1,750 Sanofi FR0013324340 March 2018 March 2026 1 % 1,500 Sanofi FR0013324357 March 2018 March 2030 1.375 % 2,000 Sanofi FR0013324373 March 2018 March 2038 1.875 % 1,250 Sanofi FR0013409844 March 2019 March 2029 0.875 % 650 Sanofi FR0013409851 March 2019 March 2034 1.25 % 500 Bond issues carried out by Sanofi under the public bond issue program (shelf registration statement) registered with the US Securities and Exchange Commission (SEC) comprise: Issuer ISIN code Issue date Maturity Annual Amount ($ million) Sanofi US801060AC87 June 2018 June 2023 3.375 % 1,000 Sanofi US801060AD60 June 2018 June 2028 3.625 % 1,000
Summary of Debt by Maturity at Value on Redemption	December 31, 2022 Current Non-current (€ million) Total 2023 2024 2025 2026 2027 2028 and later Bond issues 18,861 3,817 600 2,600 4,160 — 7,684 Other bank borrowings 286 187 61 — — — 38 Other borrowings 6 6 — — — — — Bank credit balances 168 168 — — — — — Interest rate and currency derivatives used (48) (48) — — — — — Total debt 19,273 4,130 661 2,600 4,160 — 7,722 Cash and cash equivalents (12,736) (12,736) — — — — — Interest rate and currency derivatives used (45) (45) — — — — — Net debt (a) 6,492 (8,651) 661 2,600 4,160 — 7,722 (a) Net debt does not include lease liabilities, which amounted to €2,181 million as of December 31, 2022; €2,108 million as of December 31, 2021; and € 1,163 million as of December 31, 2020 (see the maturity analysis at Note D.17.2.). As of December 31, 2022, the main undrawn confirmed general-purpose credit facilities at holding company level amounted to €8 billion, half of which expires in 2023 and the other half of which expires in 2027. As of December 31, 2022, no single counterparty represented more than 6% of Sanofi’s undrawn confirmed credit facilities. December 31, 2021 Current Non-current (€ million) Total 2022 2023 2024 2025 2026 2027 and later Bond issues 19,946 2,828 3,629 600 1,750 4,160 6,979 Other bank borrowings 184 163 18 2 1 – — Finance lease obligations – – – – – – – Other borrowings 40 3 – – – – 37 Bank credit balances 189 189 – – – – – Interest rate and currency derivatives used to manage debt (45) (45) – – – – – Total debt 20,314 3,138 3,647 602 1,751 4,160 7,016 Cash and cash equivalents (10,098) (10,098) – – – – – Interest rate and currency derivatives used to manage cash and cash equivalents (169) (169) – – – – – Net debt 10,047 (7,129) 3,647 602 1,751 4,160 7,016 December 31, 2020 Current Non-current (€ million) Total 2021 2022 2023 2024 2025 2026 and later Bond issues 21,978 2,280 2,700 3,569 600 1,750 11,079 Other bank borrowings 296 200 73 6 2 6 9 Finance lease obligations – – – – – – – Other borrowings 2 2 – – – – – Bank credit balances 285 285 – – – – – Interest rate and currency derivatives used to manage debt 142 85 57 – – – – Total debt 22,703 2,852 2,830 3,575 602 1,756 11,088 Cash and cash equivalents (13,915) (13,915) – – – – – Interest rate and currency derivatives used to manage cash and cash equivalents 74 68 6 – – – – Net debt 8,862 (10,995) 2,836 3,575 602 1,756 11,088
Summary of Debt by Interest Rate	The table below splits net debt between fixed and floating rate, and by maturity, as of December 31, 2022. The figures shown are values on redemption, before the effects of derivative instruments: (€ million) Total 2023 2024 2025 2026 2027 2028 and later Fixed-rate debt 18,861 3,817 600 2,600 4,160 — 7,684 of which euro 16,993 of which US dollar 1,868 % fixed-rate 98 % Floating-rate debt 460 361 61 — — — 38 of which euro 60 of which US dollar 15 % floating-rate 2 % Debt 19,321 4,178 661 2,600 4,160 — 7,722 Cash and cash equivalents (12,736) (12,736) — — — — — of which euro (3,908) of which US dollar (8,391) % floating-rate 100 % Net debt 6,585 (8,558) 661 2,600 4,160 — 7,722 To optimize the cost of debt or reduce the volatility of debt and manage its exposure to financial foreign exchange risk, Sanofi uses derivative instruments (interest rate swaps, currency swaps, foreign exchange swaps and forward contracts) that alter the fixed/floating rate split and the currency split of its net debt: (€ million) Total 2023 2024 2025 2026 2027 2028 and later Fixed-rate debt 16,386 1,342 600 2,600 4,160 — 7,684 of which euro 13,944 of which US dollar 2,443 % fixed-rate 85 % Floating-rate debt 2,886 2,787 61 — — — 38 of which euro 592 of which US dollar 950 % floating-rate 15 % Debt 19,273 4,130 661 2,600 4,160 — 7,722 Cash and cash equivalents (12,781) (12,781) — — — — — of which euro (4,046) of which US dollar (5,797) of which Singapore dollar (2,155) % floating-rate 100 % Net debt 6,492 (8,651) 661 2,600 4,160 — 7,722
Summary of Interest Rate of Net Debt at Value on Redemption	The table below shows the fixed/floating rate split of net debt at value on redemption after taking account of derivative instruments as of December 31, 2021 and December 31, 2020: (€ million) 2021 % 2020 % Fixed-rate debt 17,612 87 % 20,713 91 % Floating-rate debt 2,702 13 % 1,990 9 % Debt 20,314 100 % 22,703 100 % Cash and cash equivalents (10,267) (13,841) Net debt 10,047 8,862
Summary of Interest Rate Fluctuations of Debt Net of Cash and Cash Equivalents	The projected full-year sensitivity of net debt to interest rate fluctuations for 2023 is as follows: Change in short-term interest rates Impact on pre-tax net Impact on pre-tax +100 bp 98 — +25 bp 25 — -25 bp (25) — -100 bp (98) —
Summary of Debt by Currency Before and After Derivative Instrument	The table below shows net debt by currency at December 31, 2022, before and after derivative instruments contracted to convert the foreign-currency net debt of exposed entities into their functional currency: (€ million) Before derivative instruments After derivative instruments Euro 13,145 10,489 US dollar (6,508) (2,404) Singapore dollar — (2,155) Pound sterling — 359 Mexican peso — 98 Other currencies (52) 105 Net debt 6,585 6,492
Summary of Debt by Currency After Derivative Instruments	The table below shows net debt by currency at December 31, 2021 and 2020, after derivative instruments contracted to convert the foreign currency net debt of exposed entities into their functional currency: (€ million) 2021 2020 Euro 13,129 13,725 US dollar (669) (3,304) Other currencies (2,413) (1,559) Net debt 10,047 8,862
Summary of Market Value of Net Debt	The market value of Sanofi’s debt, net of cash and cash equivalents and derivatives and excluding accrued interest, is as follows: (€ million) 2022 2021 2020 Market value 5,227 11,024 10,500 Value on redemption 6,492 10,047 8,862
Amount of Future Undiscounted Contractual Cash Flows Relating to Debt and Derivative Instruments Designated as Hedges of Debt	The table below shows the amount of future undiscounted contractual cash flows (principal and interest) relating to debt and to derivative instruments designated as hedges of debt: December 31, 2022 Payments due by period (€ million) Total 2023 2024 2025 2026 2027 2028 and later Debt 20,408 4,206 868 2,803 3,184 1,283 8,064 Principal 18,932 3,928 661 2,601 3,011 1,151 7,580 Interest (a) 1,476 278 207 202 173 132 484 Net cash flows related to derivative instruments 209 24 60 38 31 31 25 Total 20,617 4,230 928 2,841 3,215 1,314 8,089 (a) Interest flows are estimated on the basis of forward interest rates applicable as of December 31, 2022. The tables below show the amount of future undiscounted contractual cash flows (principal and interest) relating to debt and to derivative instruments designated as hedges of debt as of December 31, 2021 and 2020: December 31, 2021 Payments due by period (€ million) Total 2022 2023 2024 2023 2026 2027 and later Debt 21,728 3,330 3,826 791 1,937 3,176 8,668 Principal 20,086 3,055 3,588 601 1,751 3,011 8,080 Interest (a) 1,642 275 238 190 186 165 588 Net cash flows related to derivative instruments (51) (59) (1) 2 2 2 3 Total 21,677 3,271 3,825 793 1,939 3,178 8,671 (a) Interest flows are estimated on the basis of forward interest rates applicable as of December 31, 2021. December 31, 2020 Payments due by period (€ million) Total 2021 2022 2023 2024 2023 2026 and later Debt 24,339 2,943 3,019 3,808 791 1,937 11,841 Principal 22,392 2,622 2,757 3,571 601 1,751 11,090 Interest (a) 1,947 321 262 237 190 186 751 Net cash flows related to derivative instruments 163 135 28 – – – – Total 24,502 3,078 3,047 3,808 791 1,937 11,841 (a) Interest flows are estimated on the basis of forward interest rates applicable as of December 31, 2020.
Disclosure of Lease Liabilities	A maturity analysis of lease liabilities as of December 31, 2022, 2021 and 2020 is set forth below: Undiscounted future minimum lease payments (€ million) Total Less than 1 year From 1 to 3 years From 3 to 5 years More than 5 years Discounting effect Total lease liabilities as of December 31, 2022 2,181 320 515 436 1,129 (219) Total lease liabilities as of December 31, 2021 2,108 314 476 362 1,184 (228) Total lease liabilities as of December 31, 2020 1,163 247 357 225 482 (148) Lease liabilities as of December 31, 2022 and December 31, 2021 include leases relating to real estate assets located at Cambridge, MA (United States), as described in Note D.3., which have a lease term of 15 years.

Liabilities related to busine_2

Liabilities related to business combinations and to non-controlling interests (Tables)	12 Months Ended
	Dec. 31, 2022
Business Combinations [Abstract]
Summary of Movements in Liabilities Related to Business Combinations and to Non-Controlling Interests	Movements in liabilities related to business combinations and to non-controlling interests are shown below: (€ million) Bayer contingent consideration arising from the acquisition of Genzyme MSD Shire contingent consideration arising from the acquisition of Translate Bio Contingent consideration arising from acquisition of Amunix Other Total (a) Balance at January 1, 2020 156 385 — — 259 800 Payments made (42) (78) — — (2) (122) Fair value remeasurements through profit or loss: (gain)/loss (including unwinding of discount) (b) 9 9 — — (53) (35) Other movements (8) — — — (2) (10) Currency translation differences (11) (4) — — (13) (28) Balance at December 31, 2020 104 312 — — 189 605 New transactions (c) — — 323 — 37 360 Payments made (d) (31) (75) — — (152) (258) Fair value remeasurements through profit or loss: (gain)/loss (including unwinding of discount) (b) (18) 26 19 — (31) (4) Other movements — — — — (14) (14) Currency translation differences 4 6 12 — 3 25 Balance at December 31, 2021 59 269 354 — 32 714 New transactions — — — 156 — 156 Payments made (29) (79) — — (28) (136) Fair value remeasurements through profit or loss: (gain)/loss (including unwinding of discount) (b) (9) 14 2 (2) — 5 Other movements — — — — — — Currency translation differences 5 — 24 11 — 40 Balance at December 31, 2022 26 204 380 165 4 779 (a) Portion due after more than one year: €674 million as of December 31, 2022 (€577 million as of December 31, 2021 and €387 million as of December 31, 2020); portion due within less than one year: €105 million as of December 31, 2022 (€137 million as of December 31, 2021 and €218 million as of December 31, 2020). (b) Amounts reported within the income statement line item Fair value remeasurement of contingent consideration , and mainly comprising unrealized gains and losses. (c) Mainly corresponds to the recognition of the Shire Human Genetic Therapies Inc. (Shire) contingent consideration liability of $382 million resulting from the acquisition of Translate Bio in September 2021. (d) The “Other” column mainly relates to the contingent consideration liability due to True North Therapeutics as a result of Sanofi's acquisition of Bioverativ which was settled in the first half of 2021.
Summary of Maximum Amount of Contingent Consideration Payable and Firm Commitments to Buy Out Non-Controlling Interests	The table below sets forth the maximum amount of contingent consideration payable in respect of already-marketed products: December 31, 2022 Total Payments due by period (€ million) Less than From 1 to From 3 to More than Commitments relating to contingent consideration in connection with business combinations (a) 604 104 145 — 355 (a) Includes €0.4 billion for the Bayer contingent consideration, €0.2 billion for the MSD contingent consideration.

Provisions, income tax liabil_2

Provisions, income tax liabilities and other liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Subclassifications of assets, liabilities and equities [abstract]
Summary of Non Current Provisions and Other Non-current Liabilities	The line item Non current provisions and other non-current liabilities comprises the following: (€ million) 2022 2021 2020 (a) Provisions 5,822 6,430 6,998 Other non-current liabilities (b) 519 291 317 Total 6,341 6,721 7,315 (a) Includes the impact of the April 2021 IFRIC agenda decision on the allocation of benefits to service periods (IAS 19, Employee Benefits), as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021. (b) Includes derivative financial instru ments: €232 million as of De cember 31, 2022, €6 million as of December 31, 2021, €92 million as of December 31, 2020.
Summary of Movements in Non-current Provisions	The table below sets forth movements in non-current provisions for the reporting periods presented: (€ million) Provisions for (b) Provisions Restructuring Other Total Balance at January 1, 2020 3,599 855 600 2,071 7,125 Changes in scope of consolidation (3) — — 8 5 Increases in provisions 256 (a) 169 688 369 1,482 Provisions utilized (566) (a) (109) (5) (113) (793) Reversals of unutilized provisions (226) (a) (5) (42) (245) (518) Transfers 12 — (369) (64) (421) Net interest related to employee benefits, and unwinding of discount 55 2 1 8 66 Currency translation differences (117) (33) (5) (59) (214) Actuarial gains and losses on defined-benefit plans 266 — — — 266 Balance at December 31, 2020 3,276 879 868 1,975 6,998 Changes in scope of consolidation (2) — — 37 35 Increases in provisions 247 (a) 156 67 261 731 Provisions utilized (222) (a) (122) (8) (107) (459) Reversals of unutilized provisions (13) (a) (7) (35) (145) (200) Transfers (13) (3) (370) (39) (425) Net interest related to employee benefits, and unwinding of discount 42 2 — 9 53 Currency translation differences 80 30 2 33 145 Actuarial gains and losses on defined-benefit plans (448) — — — (448) Balance at December 31, 2021 2,947 935 524 2,024 6,430 Changes in scope of consolidation (96) (28) — (76) (200) Increases in provisions 193 (a) 40 521 531 1,285 Provisions utilized (275) (a) (119) (12) (122) (528) Reversals of unutilized provisions (66) (a) (20) (11) (191) (288) Transfers 10 4 (265) (23) (274) Net interest related to employee benefits, and unwinding of discount 43 4 5 12 64 Currency translation differences 63 28 (1) 23 113 Actuarial gains and losses on defined-benefit plans (780) — — — (780) Balance at December 31, 2022 2,039 844 761 2,178 5,822 (a) In the case of “Provisions for pensions and other post-employment benefits”, the “Increases in provisions” line corresponds to rights vesting in employees during the period, and past service cost; the “Provisions utilized” line corresponds to contributions paid into pension funds and to beneficiaries; and the “Reversals of unutilized provisions” line corresponds to plan curtailments, settlements and amendments. (b) Includes the impact of the April 2021 IFRIC agenda decision on the allocation of benefits to service periods, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.
Summary of Financial and Demographic Assumptions	Those calculations were based on the following financial and demographic assumptions: 2022 2021 2020 France Germany US UK France Germany US UK France Germany US UK Discount rate (a)/(b) 3.55% to 3.75% 3.55% to 3.75% 4.90% 4.75% 0.10% to 1.10% 0.10% to 1.10% 2.70% 1.90% 0.00% or 0.55% 0.00% or 0.55% 2.40% 1.35% General inflation rate (c) 2.50% 2.50% — 3.25% 1.95% 1.95% — 3.30% 1.45% 1.45% — 2.95% Pension benefit 2.50% 2.50% — 3.00% 1.95% 1.95% — 3.15% 1.45% 1.45% — 2.85% Healthcare cost inflation rate (d) — — 3.29% to 6.56% — — — 3.50% to 4.50% — — — 3.50% to 4.50% — Retirement age 62 to 67 63 55 to 70 60 to 65 62 to 67 62 55 to 70 60 to 65 62 to 67 62 55 to 70 60 to 65 Mortality table TGH/ Heubeck RP2012 Proj. SAPS TGH/ Heubeck RP2012 Proj. SAPS TGH/ Heubeck RP2012 Proj. SAPS (a) The discount rates used were based on market rates for high quality corporate bonds with a duration close to that of the expected benefit payments under the plans. The benchmarks used to determine discount rates were the same for all periods presented. (b) The rate depends on the duration of the plan (0 to 7 years, 7 to 10 years, or more than 10 years). (c) Inflation for the euro zone is determined using a multi-criterion method. (d) No post-employment healthcare benefits are provided in France since 2020, Germany and UK.
Summary of Weighted Average Duration of Obligation for Pensions and Other Long-term Benefits in Principal Countries	The table below shows the duration of Sanofi’s obligations in the principal countries: 2022 2021 2020 (years) France Germany US UK France Germany US UK France Germany US UK Weighted average duration 10 12 11 13 12 16 15 17 13 16 16 18
Summary of Sensitivity for Pensions and Other Post-employment Benefits to Changes in Key Actuarial Assumptions	The table below shows the sensitivity of Sanofi’s obligations for pensions and other post-employment benefits to changes in key actuarial assumptions: (€ million) Pensions and other post-employment benefits, Measurement of defined-benefit obligation Change in France Germany US UK Discount rate -0.50 % +72 +162 +75 +136 General inflation rate +0.50 % +47 +306 — +75 Pension benefit indexation +0.50 % +51 +200 — +53 Healthcare cost inflation rate +0.50 % — +2 +6 — Mortality table +1 year +61 +51 +19 +74
Reconciliation of Net Obligation in Respect of Sanofi's Pension and Other Post-Employment Benefit Plans	The table below reconciles the net obligation in respect of Sanofi’s pension and other post-employment benefit plans with the amounts recognized in the consolidated financial statements: Pensions and other post-employment benefits (€ million) 2022 2021 2020 (a) Measurement of the obligation: Beginning of period 12,175 12,456 13,094 Current service cost 193 227 221 Interest cost 206 148 192 Actuarial losses/(gains) due to changes in demographic assumptions (219) (162) 52 Actuarial losses/(gains) due to changes in financial assumptions (3,006) (210) 936 Actuarial losses/(gains) due to experience adjustments 177 (120) (26) Plan amendments, curtailments or settlements not specified in the terms of the plan (b) (229) (4) (938) Plan settlements specified in the terms of the plan (84) (66) (75) Benefits paid (463) (503) (545) Changes in scope of consolidation and transfers (114) (8) (12) Currency translation differences 15 417 (443) Obligation at end of period 8,651 12,175 12,456 Fair value of plan assets: Beginning of period 9,651 9,358 9,651 Interest income on plan assets 163 106 138 Difference between actual return and interest income on plan assets (2,398) 207 696 Administration costs (6) (7) (14) Plan settlements specified in the terms of the plan (84) (66) (75) Plan settlements not specified in the terms of the plan (161) (9) (739) Contributions from plan members 6 6 6 Employer’s contributions 238 176 490 Benefits paid (426) (458) (469) Changes in scope of consolidation and transfers (32) (6) — Currency translation differences (52) 344 (326) Fair value of plan assets at end of period 6,899 9,651 9,358 Net amount shown in the balance sheet: Net obligation 1,752 2,524 3,098 Effect of asset ceiling 18 15 1 Net amount shown in the balance sheet at end of period 1,770 2,539 3,099 Amounts recognized in the balance sheet: Pre-funded obligations (see Note D.7.) (c) (269) (408) (177) Obligations provided for 2,039 2,947 3,276 Net amount recognized at end of period 1,770 2,539 3,099 Benefit cost for the period: Current service cost 193 227 221 (Gains)/losses related to plan amendments, curtailments or settlements not specified in the terms of the plan (b) (68) 5 (199) Net interest (income)/cost 43 42 55 Contributions from plan members (6) (6) (7) Administration costs and taxes paid during the period 6 7 14 Expense recognized directly in profit or loss 168 276 84 Remeasurement of net defined-benefit (asset)/liability (actuarial gains and losses) (d) (650) (685) 266 Expense/(gain) for the period (482) (409) 350 (a) These amounts include the impact of applying the April 2021 IFRIC agenda decision on the attribution of benefits to periods of service. (b) For 2020, this line mainly comprises a reduction in post-employment benefit liabilities following the announcement of voluntary redundancy programs, primarily in Europe. (c) For 2022, this line includes €99 million of assets in the United Kingdom (versus €220 million for 2021); those amounts are not subject to any asset ceiling, in accordance with IFRIC 14. (d) Amounts recognized in Other comprehensive income (see Note D.15.7.).
Net Liability in Respect of Pension Plans and Other Post-employment Benefits by Geographical Region	The tables below show Sanofi’s net liability in respect of pension plans and other post-employment benefits by geographical region: (€ million) Pensions and other post-employment benefits by geographical region December 31, 2022 France Germany US UK Other Total Measurement of obligation 1,324 2,730 1,546 2,080 971 8,651 Fair value of plan assets 697 2,317 860 2,175 850 6,899 Effect of asset ceiling — — — — (18) (18) Net amount shown in the balance sheet at end of period 627 413 686 (95) 139 1,770 (€ million) Pensions and other post-employment benefits by geographical region December 31, 2021 France Germany US UK Other Total Measurement of obligation 1,657 3,576 2,099 3,414 1,429 12,175 Fair value of plan assets 838 2,808 1,127 3,629 1,249 9,651 Effect of asset ceiling — — — — (15) (15) Net amount shown in the balance sheet at end of period 819 768 972 (215) 195 2,539 (€ million) Pensions and other post-employment benefits by geographical region December 31, 2020 France Germany US UK Other Total Measurement of obligation 1,778 3,580 2,091 3,561 1,446 12,456 Fair value of plan assets 906 2,661 1,077 3,536 1,178 9,358 Effect of asset ceiling — — — — (1) (1) Net amount shown in the balance sheet at end of period 872 919 1,014 25 269 3,099
Fair Value of Plans Assets relating to Pension Plans and Other Post-employment Plans	The table below shows the fair value of plan assets relating to Sanofi’s pension and other post-employment plans, split by asset category: 2022 2021 2020 Securities quoted in an active market 84.4 % 86.9 % 94.8 % Cash and cash equivalents 0.7 % 0.7 % 3.5 % Equity instruments 21.7 % 25.0 % 24.8 % Bonds and similar instruments 52.4 % 53.8 % 59.9 % Real estate 4.0 % 4.0 % 3.4 % Derivatives 0.1 % — % — % Commodities 0.9 % 1.0 % 0.9 % Other 4.6 % 2.4 % 2.3 % Other securities 15.6 % 13.1 % 5.2 % Hedge funds — % — % 0.4 % Insurance policies 15.6 % 13.1 % 4.8 % Total 100.0 % 100.0 % 100.0 %
Service Cost for Pension and Other post-employment Benefit Plans, by Geographical Region	The tables below show the service cost for Sanofi’s pension and other post-employment benefit plans, by geographical region: (€ million) Pensions and other post-employment benefits by geographical region Service cost for 2022 France Germany US UK Other Total Current service cost 61 44 50 — 38 193 (Gains)/losses related to plan amendments, curtailments or settlements not specified in the terms of the plan (60) 2 1 (6) (5) (68) Net interest cost/(income) including administration costs and taxes paid during the period 10 7 30 (7) 9 49 Contributions from plan members — — — — (6) (6) Expense/(gain) recognized directly in profit or loss 11 53 81 (13) 36 168 Remeasurement of net defined-benefit (asset)/ liability (actuarial gains and losses) (156) (204) (382) 130 (38) (650) Expense/(gain) for the period (145) (151) (301) 117 (2) (482) (€ million) Pensions and other post-employment benefits by geographical region Service cost for 2021 France Germany US UK Other Total Current service cost 72 47 57 — 51 227 (Gains)/losses related to plan amendments, curtailments or settlements not specified in the terms of the plan 2 — — 3 — 5 Net interest cost/(income) including administration costs and taxes paid during the period 5 5 27 3 9 49 Contributions from plan members — — — — (6) (6) Expense/(gain) recognized directly in profit or loss 80 52 84 6 54 276 Remeasurement of net defined-benefit (asset)/ liability (actuarial gains and losses) (106) (113) (157) (236) (73) (685) Expense/(gain) for the period (26) (61) (73) (230) (19) (409) (€ million) Pensions and other post-employment benefits by geographical region Service cost for 2020 France Germany US UK Other Total Current service cost 65 49 51 — 56 221 (Gains)/losses related to plan amendments, curtailments or settlements not specified in the terms of the plan (87) 10 (123) — 1 (199) Net interest cost/(income) including administration costs and taxes paid during the period 7 13 34 5 10 69 Contributions from plan members — — — — (7) (7) Expense/(gain) recognized directly in profit or loss (15) 72 (38) 5 60 84 Remeasurement of net defined-benefit (asset)/liability (actuarial gains and losses) 23 121 22 115 (15) 266 Expense/(gain) for the period 8 193 (16) 120 45 350
Remeasurement of Net Defined-benefit (Asset)/Liability (Actuarial Gains and Losses)	An analysis of the “Remeasurement of net defined-benefit (asset)/liability (actuarial gains and losses)” line in the preceding tables is set forth below: (€ million) 2022 2021 2020 France Germany US UK France Germany US UK France Germany US UK Actuarial gains/(losses) arising during the period 156 205 382 (131) 106 113 156 237 (23) (121) (22) (115) Comprising: Gains/(losses) on experience adjustments (a) (120) (620) (287) (1,328) 60 182 23 35 28 76 214 341 Gains/(losses) — — 129 54 — — 51 125 9 — (42) (14) Gains/(losses) 276 825 540 1,143 46 (69) 82 77 (60) (197) (194) (442) (a) Experience adjustments are mainly due to the effect of trends in the financial markets on plan assets.
Summary of Net Pre-tax Actuarial Loss	The net pre-tax actuarial loss (excluding investments accounted for using the equity method) recognized directly in equity is presented below: (€ million) 2022 2021 2020 Net pre-tax actuarial loss (2,090) (2,738) (3,423)
Summary of Present Value of Pension and Other Post Employement Benefits	The present value of Sanofi’s obligations in respect of pension and other post-employment benefit plans at the end of each reporting period is shown below: (€ million) 2022 2021 2020 Present value of wholly or partially funded obligations in respect of pension and other post-employment benefit plans 7,463 10,416 10,734 Present value of unfunded obligations 1,188 1,759 1,722 Total 8,651 12,175 12,456
Total Expense for Pensions and Other Post-employment Benefits Allocated between Income Statement Line Items	The total expense for pensions and other post-employment benefits (€168 million in 2022) is allocated between income statement line items as follows: (€ million) 2022 2021 2020 Cost of sales 55 77 77 Research and development expenses 52 65 63 Selling and general expenses 81 87 88 Other operating (income)/expenses, net (2) (1) (140) Restructuring costs (61) 6 (59) Financial expenses 43 42 55 Total 168 276 84
Estimated Amounts of Employer's Contributions to Plan Assets	The estimated amounts of employer’s contributions to plan assets in 2023 are as follows: (€ million) France Germany US UK Other Total Employer’s contributions in 2023 (estimate): 2023 — — — 4 34 38
Expected Timing of Benefit Payments under Pension and Other Post-employment Benefit Plans	The table below shows the expected timing of benefit payments under pension and other post-employment benefit plans for future years: (€ million) France Germany US UK Other Total Estimated future benefit payments 2023 99 195 118 125 59 596 2024 67 203 106 129 53 558 2025 72 209 107 134 53 575 2026 75 212 110 138 57 592 2027 94 219 100 142 59 614 2028 to 2032 505 1,135 499 784 323 3,246
Timing of Future Payments in Respect of Unfunded Pension and Other Post-employment Benefit Plans	The table below shows estimates as of December 31, 2022 for the timing of future payments in respect of unfunded pension and other post-employment benefit plans: Total Payments due by period (€ million) Less than 1 year 1 to 3 to More than Estimated payments 1,188 74 116 139 859
Movements in Restructuring Provisions Classified in Non-current and Current Liabilities	The table below shows movements in restructuring provisions classified in non-current and current liabilities: (€ million) 2022 2021 2020 Balance, beginning of period 1,118 1,499 1,390 Of which: • Classified in non-current liabilities 524 868 600 • Classified in current liabilities 594 631 790 Change in provisions recognized in profit or loss for the period 636 183 767 Provisions utilized (a) (522) (571) (663) Transfers — 1 20 Unwinding of discount 5 — 1 Currency translation differences (4) 6 (16) Balance, end of period 1,233 1,118 1,499 Of which: • Classified in non-current liabilities 761 524 868 • Classified in current liabilities 472 594 631 (a) Provisions utilized mainly correspond to payments related to employees affected by separation programs.
Timing of Future Termination Benefit Payments	The timing of future termination benefit payments is as follows: December 31, 2022 Total Benefit payments by period (€ million) Less than 1 to 3 to More than Employee termination benefits • France 804 185 412 207 — • Other countries 235 189 36 8 2 Total 1,039 374 448 215 2 December 31, 2021 Benefit payments by period (€ million) Total Less than 1 to 3 to More than Employee termination benefits • France 614 269 288 53 4 • Other countries 329 207 106 14 2 Total 943 476 394 67 6 December 31, 2020 Benefit payments by period (€ million) Total Less than 1 to 3 to More than Employee termination benefits • France 889 295 457 124 13 • Other countries 371 195 149 18 9 Total 1,260 490 606 142 22
Summary of Other Provisions	Other provisions include provisions for risks and litigation relating to environmental, tax, commercial and product liability matters. (€ million) 2022 2021 2020 Environmental risks 526 650 713 Product liability risks, litigation and other 1,652 1,374 1,262 Total 2,178 2,024 1,975
Current Provisions and Other Current Liabilities	Current provisions and other current liabilities comprise the following: (€ million) 2022 2021 2020 Taxes payable, other than corporate income taxes 420 428 347 Employee-related liabilities 2,158 2,126 2,042 Restructuring provisions (see Note D.19.2.) 472 594 631 Interest rate derivatives (see Note D.20.) — 1 — Currency derivatives (see Note D.20.) 94 62 205 Equity derivatives (see Note D.20.) — 16 — Amounts payable for acquisitions of non-current assets 714 559 467 Customer contract liabilities (a) 264 319 252 Other current liabilities (b) 7,899 7,112 6,188 Total 12,021 11,217 10,132 (a) See Note A.5. , “Agreements relating to the recombinant COVID-19 vaccine candidate developed by Sanofi in collaboration with GSK” . The year-on-year change in this item includes revenue of €85 million recognized in profit or loss during 2022 that was included in the customer contract liabilities balance as of December 31, 2022. (b) “Other current liabilities” mainly comprises provisions for customer rebates and returns; provisions for discounts and rebates granted to healthcare authorities and governmental programs (see Note D.23.); and the liability payable at each reporting date under the Monoclonal Antibody Alliance with Regeneron.

Derivative financial instrume_2

Derivative financial instruments and market risks (Tables)	12 Months Ended
	Dec. 31, 2022
Financial Instruments [Abstract]
Summary of Fair Value of Derivative Instruments	The table below shows the fair value of derivative instruments as of December 31, 2022, 2021 and 2020: (€ million) Non-current assets Current Total Non-current Current Total Market value at December 31, 2022 (net) Market value at December 31, 2021 (net) Market value at December 31, 2020 (net) Currency derivatives — 206 206 — (94) (94) 112 222 (209) operating — 88 88 — (66) (66) 22 10 7 financial — 118 118 — (28) (28) 90 212 (216) Interest rate derivatives — — — (232) — (232) (232) 7 20 Equity derivatives — — — — — — — (16) (26) Total — 206 206 ( 232) ( 94) ( 326) ( 120) 213 ( 215)
Summary of Operating Currency Hedging Instruments	The table below shows operating currency hedging instruments in place as of December 31, 2022, with the notional amount translated into euros at the relevant closing exchange rate: December 31, 2022 Of which derivatives designated as Of which derivatives not (€ million) Notional Fair Notional Fair Of which Notional Fair value Forward currency sales 5,403 49 — — — 5,403 49 of which US dollar 2,732 56 — — — 2,732 56 of which Chinese yuan renminbi 576 2 — — — 576 2 of which Japanese yen 240 (5) — — — 240 (5) of which Singapore dollar 180 1 — — — 180 1 of which Korean won 179 (14) — — — 179 (14) Forward currency purchases 3,459 (27) — — — 3,459 (27) of which US dollar 2,047 (21) — — — 2,047 (21) of which Singapore dollar 375 (7) — — — 375 (7) of which Chinese yuan renminbi 142 — — — — 142 — of which Korean won 130 4 — — — 130 4 of which Taiwan dollar 84 — — — — 84 — Total 8,862 22 — — — 8,862 22 The table below shows operating currency hedging instruments in place as of December 31, 2021, with the notional amount translated into euros at the relevant closing exchange rate: December 31, 2021 Of which derivatives designated as Of which derivatives not (€ million) Notional Fair Notional Fair Of which Notional Fair value Forward currency sales 3,912 4 – – – 3,912 4 of which US dollar 1,392 5 – – – 1,392 5 of which Chinese yuan renminbi 665 (2) – – – 665 (2) of which Singapore dollar 355 (1) – – – 355 (1) of which Japanese yen 199 3 – – – 199 3 of which Taiwan dollar 122 (1) – – – 122 (1) Forward currency purchases 2,374 6 – – – 2,374 6 of which US dollar 833 (2) – – – 833 (2) of which Singapore dollar 696 7 – – – 696 7 of which Chinese yuan renminbi 255 — – – – 255 — of which Hungarian forint 77 — – – – 77 — of which Russian rouble 72 (1) – – – 72 (1) Total 6,286 10 – – – 6,286 10 The table below shows operating currency hedging instruments in place as of December 31, 2020, with the notional amount translated into euros at the relevant closing exchange rate: December 31, 2020 Of which derivatives Of which derivatives not eligible for hedge accounting (€ million) Notional Fair Notional Fair Of which Notional Fair value Forward currency sales 3,477 7 — — — 3,477 7 of which US dollar 1,367 10 — — — 1,367 10 of which Chinese yuan renminbi 521 2 — — — 521 2 of which Singapore dollar 287 (1) — — — 287 (1) of which Japanese yen 143 1 — — — 143 1 of which Mexican peso 121 — — — — 121 — Forward currency purchases 1,932 — — — — 1,932 — of which US dollar 580 (1) — — — 580 (1) of which Singapore dollar 571 (1) — — — 571 (1) of which Chinese yuan renminbi 286 1 — — — 286 1 of which Russian rouble 61 — — — — 61 — of which Japanese yen 55 — — — — 55 — Total 5,409 7 — — — 5,409 7
Disclosure of Financial Currency Hedging Instruments in Place with Notional Amount Translated	The table below shows financial currency hedging instruments in place, with the notional amount translated into euros at the relevant closing exchange rate: 2022 2021 2020 (€ million) Notional Fair Expiry Notional Fair Expiry Notional Fair Expiry Forward currency sales 7,559 66 7,655 15 5,064 10 of which US dollar 6,114 (a) 59 2023 5,384 23 2022 3,721 20 2021 of which Pound sterling 384 7 2023 309 (2) 2022 257 (6) 2021 of which Chinese yuan renminbi 203 2 2023 70 (2) 2022 26 — 2021 Forward currency purchases 4,997 24 9,293 197 9,004 (226) of which US dollar 2,011 (b) (c) (4) 2023 4,816 128 2022 6,068 (200) 2021 of which Singapore dollar 2,154 (d) 22 2023 2,910 75 2022 2,250 (27) 2021 of which Japanese yen 205 4 2023 235 (2) 2022 68 — 2021 Total 12,556 90 16,948 212 14,068 (216) (a) Includes forward sales with a notional amount of $3,615 million expiring in 2023, designated as a hedge of Sanofi’s net investment in Bioverativ. As of December 31, 2022, the fair value of these forward contracts represented an asset of €38 million; the opposite entry was recognized in "Other comprehensive income", with the impact on financial income and expense being immaterial. (b) Includes forward purchases with a notional amount of $1,000 million expiring in 2023, designated as a fair value hedge of the exposure of $1,000 million of bond issues to fluctuations in the EUR/USD spot rate. As of December 31, 2022, the fair value of the contracts was an asset of €3 million, the opposite entry for €0.6 million of which was debited to “Other comprehensive income” under the cost of hedging accounting treatment. (c) Includes receiver currency swaps with a notional amount of $1,000 million expiring in 2023, designated as a fair value hedge of the exposure of an equivalent amount of intragroup current accounts to fluctuations in the EUR/USD spot rate. As of December 31, 2022, the fair value of the swaps was a liability of €2 million, the opposite entry for €1.4 million of which was credited to “Other comprehensive income” under the cost of hedging accounting treatment.
Disclosure of Instruments	The table below shows interest rate hedging instruments in place as of December 31, 2022: Notional amounts by expiry date as of December 31, 2022 Of which Of which designated as (€ million) 2023 2024 2025 2026 2027 2028 and later Total Fair Notional Fair Notional Fair Of which Interest rate swaps pay SOFR USD/receive 1.03% — — — — — 467 467 (62) 467 (62) — — — pay SOFR USD/receive 1.32% — — — — — 467 467 (56) 467 (56) — — — pay capitalized Ester/receive 0.69% — — 850 — — — 850 (43) 850 (43) — — — pay capitalized Ester/receive 0.92% — — — — — 650 650 (71) 650 (71) — — — Total — — 850 — — 1,584 2,434 (232) 2,434 (232) — — — The table below shows interest rate hedging instruments in place as of December 31, 2021: Notional amounts by expiry date as of December 31, 2021 Of which Of which designated as (€ million) 2022 2023 2024 2025 2026 2027 and later Total Fair Notional Fair Notional Fair Of which Interest rate swaps pay capitalized EONIA/receive 0.06% 2,000 — — — — — 2,000 10 2,000 10 — — — pay -0.57%/receive capitalized EONIA 600 — — — — — 600 1 — — 600 1 — pay SOFR USD/receive 1.03% — — — — — 440 440 (5) 440 (5) — — — pay SOFR USD/receive 1.32% — — — — — 440 440 3 440 3 — — — receive capitalized EONIA/pay 1.48% (a) 42 57 — — — — 99 (3) 99 (3) — — — Total 2,642 57 — — — 880 3,579 7 2,979 6 600 1 — (a) These interest rate swaps hedge fixed-rate bonds with a nominal of €99 million held in a Professional Specialized Investment Fund dedicated to Sanofi and recognized within “Loans, advances and other long-term receivables” (see Note D.7.). The table below shows interest rate hedging instruments in place as of December 31, 2020: Notional amounts by expiry date as of December 31, 2020 Of which Of which designated as (€ million) 2021 2022 2023 2024 2025 2026 and later Total Fair Notional Fair Notional Fair Of which Interest rate swaps pay capitalized EONIA/receive 0.06% — 2,000 — — — — 2,000 23 2,000 23 — — — pay -0.57%/receive capitalized EONIA — 600 — — — — 600 1 — — 600 1 1 receive capitalized Eonia/pay 1.48% (a) — 42 57 — — — 99 (4) 99 (4) — — — Total — 2,642 57 — — — 2,699 20 2,099 19 600 1 1 (a) These interest rate swaps hedge fixed-rate bonds with a nominal of €99 million held in a Professional Specialized Investment Fund dedicated to Sanofi and recognized within “Loans, advances and other long-term receivables” (see Note D.7.).
Disclosure of Actual or Potential Effects of Netting Arrangements	The table below is prepared in accordance with the accounting policies described in Note B.8.3.: (€ million) 2022 2021 2020 Derivative Derivative Derivative Derivative Derivative Derivative Gross carrying amounts before offset (a) 206 (326) 298 (85) 82 (297) Gross amounts offset (in accordance with IAS 32) (b) — — — — — — Net amounts as reported in the balance sheet (a) - (b) = (c) 206 (326) 298 (85) 82 (297) Effects of other netting arrangements (not fulfilling the IAS 32 criteria for offsetting) (d) — — Financial instruments (160) 160 (67) 67 (81) 81 Fair value of financial collateral N/A N/A N/A N/A N/A N/A Net exposure (c) + (d) 46 (166) 231 (18) 1 (216)

Off balance sheet commitments (

Off balance sheet commitments (Tables)	12 Months Ended
	Dec. 31, 2022
Other Provisions, Contingent Liabilities And Contingent Assets [Abstract]
Summary of Off Balance Sheet Commitments Relating to Operating Activities	Off balance sheet commitments relating to Sanofi’s operating activities comprise the following: December 31, 2022 Payments due by period (€ million) Total Less than 1 to 3 to More than Leases with a term of less than 12 months, low value asset leases and lease contracts committed but not yet commenced (a)(b) 38 26 4 3 5 Irrevocable purchase commitments (c) • given (d) 10,921 5,957 2,922 1,062 980 • received (1,025) (482) (335) (86) (122) Research and development license agreements - commitments given • commitments related to R&D and other commitments (e) 259 197 39 10 13 • contingent milestone payments in connection with development programs in progress (f) 2,919 203 875 889 952 Total - net commitments given (g) 13,112 5,901 3,505 1,878 1,828 (a) Includes the variable portion of future lease payments not recognized as lease liabilities as of December 31, 2022; the equivalent amount of these commitments as of December 31, 2021 was €109 million. (b) These comprise irrevocable commitments to suppliers of (i) property, plant and equipment, net of down-payments (see Note D.3.) and (ii) goods and services. As of December 31, 2021, irrevocable commitments amounted to €8,901 million given and €1,124 million received. (c) Irrevocable purchase commitments given as of December 31, 2022 include €871 million of commitments to joint ventures, and the commitment to EUROAPI as described in Note D.1. (d) Commitments related to R&D, and other commitments, amounted to €536 million as of December 31, 2021. (e) This line includes only contingent milestone payments on development projects in progress. The equivalent amount as of December 31, 2021 was €2,892 million.
Summary of Undrawn Credit Facilities	Undrawn credit facilities are as follows: December 31, 2022 Total Expiry (€ million) Less than 1 to 3 to More than General-purpose credit facilities 8,000 4,000 — 4,000 —
Summary of Amount of Guarantees Given and Received	The table below shows the amount of guarantees given and received: (€ million) 2022 2021 2020 Guarantees given: 3,815 3,794 3,291 • Guarantees provided to banks in connection with credit facilities 1,007 1,042 695 • Other guarantees given 2,808 2,752 2,596 Guarantees received (1,229) (1,149) (964)

Provisions for discounts, reb_2

Provisions for discounts, rebates and sales returns (Tables)	12 Months Ended
	Dec. 31, 2022
Other Provisions, Contingent Liabilities And Contingent Assets [Abstract]
Summary of Movement in Provisions for Discounts, Rebates and Sales Returns	The table below shows movements in these items: (€ million) Government and State programs (a) Managed care and GPO programs (b) Chargeback Rebates Sales Other Total Balance at January 1, 2020 2,178 726 312 1,330 621 51 5,218 Provision related to current period sales 5,970 2,752 4,633 6,221 628 110 20,314 Net change in provision related to prior period sales (54) — — (113) (34) — (201) Payments made (5,552) (2,556) (4,604) (5,838) (512) (112) (19,174) Currency translation differences (35) (14) (8) (43) (15) (3) (118) Balance at December 31, 2020 (c) 2,507 908 333 1,557 688 46 6,039 Changes in scope of consolidation 3 — — (2) 1 — 2 Provision related to current period sales 5,855 3,037 3,813 6,330 582 97 19,714 Net change in provision related to prior period sales (136) (3) (4) (152) 56 (3) (242) Payments made (5,561) (2,979) (3,828) (6,291) (697) (105) (19,461) Currency translation differences (72) (32) (11) (17) (20) (1) (153) Balance at December 31, 2021 (c) 2,596 931 303 1,425 610 34 5,899 Provision related to current period sales 6,744 3,246 4,147 7,244 578 182 22,141 Net change in provision related to prior period sales (120) (47) (21) (138) (8) 19 (315) Payments made (6,824) (3,208) (4,093) (6,809) (599) (166) (21,699) Currency translation differences 207 99 26 83 48 1 464 Balance at December 31, 2022 (c) 2,603 1,021 362 1,805 629 70 6,490 (a) Primarily US government programs: Medicaid (€1,307 million in 2022, €1,244 million in 2021, €1,015 million in 2020) and Medicare (€775 million in 2022, €941 million in 2021 and €726 million in 2020). (b) Mainly rebates and other price reductions granted to healthcare authorities in the United States (including Managed Care: €934 million in 2022, €896 million in 2021 and €692 million in 2020). (c) Provisions related to US net sales amounted to €4,270 million as of December 31, 2022, €4,057 million as of December 31, 2021 and €3,982 million as of December 31, 2020.

Personnel costs (Tables)

Personnel costs (Tables)	12 Months Ended
	Dec. 31, 2022
Employee Benefits [Abstract]
Summary of Personal Costs	Total personnel costs (other than termination benefits, presented in Note D.27.) include the following items: (€ million) 2022 2021 2020 Salaries 7,145 6,625 6,508 Social security charges (including defined-contribution pension plans) 2,098 1,929 1,874 Stock options and other share-based payment expense 245 244 274 Defined-benefit plans (a) 236 273 162 Other employee benefits 267 269 261 Total 9,991 9,340 9,079 (a) Includes the impact of the April 2021 IFRIC agenda decision on the allocation of benefits to service periods, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Other operating expenses (Table

Other operating expenses (Tables)	12 Months Ended
	Dec. 31, 2022
Analysis of income and expense [abstract]
Schedule Other Operating Expenses	For 2022, this line item includes €2,378 million of expenses relating to the alliance with Regeneron (see Note C.1.), compared with €1,568 million for 2021 and €1,090 million for 2020 (as shown in the table below): (€ million) 2022 2021 2020 Income & expense related to sharing of (profits)/losses under the Monoclonal Antibody Alliance (2,325) (1,253) (727) Additional share of profit paid by Regeneron towards development costs (b) 434 127 75 Reimbursement to Regeneron of selling expenses incurred (476) (303) (349) Total - Monoclonal Antibody Alliance (2,367) (1,429) (1,001) Immuno-Oncology Alliance 16 68 89 Other (mainly Zaltrap ® and Libtayo ® ) (a) 1,120 (12) (14) Other operating income/(expenses), net related to the Regeneron Alliance (1,231) (1,373) (926) of which amount presented in Other operating income (Note D.25.) 1,147 195 164 (a) Following the restructuring of the Immuno-Oncology agreement between Sanofi and Regeneron, applicable from July 1, 2022 (see Note C.1.). (b) As of December 31, 2022, the commitment received by Sanofi in respect of the additional profit share payable by Regeneron towards development costs amounted to €2.7 billion, compared with €2.9 billion as of December 31, 2021 (see note D.21).

Restructuring costs and simil_2

Restructuring costs and similar items (Tables)	12 Months Ended
	Dec. 31, 2022
Analysis of income and expense [abstract]
Summary of Restructuring Costs and Similar Items	Restructuring costs and similar items amounted to €1,336 million in 2022, €820 million in 2021 and €1,089 million in 2020, and were comprised of the following items: (€ million) 2022 2021 2020 (a) Employee-related expenses 507 193 697 Charges, gains or losses on assets (b) 261 110 149 Compensation for early termination of contracts (other than contracts of employment) 1 34 40 Transformation programs costs 547 463 191 Others 20 20 12 Total 1,336 820 1,089 (a) Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021. (b) This line consists of impairment losses and accelerated depreciation charges related to site closures (including leased sites), and gains or losses on divestments of assets arising from reorganization decisions made by Sanofi.

Financial expenses and income (

Financial expenses and income (Tables)	12 Months Ended
	Dec. 31, 2022
Analysis of income and expense [abstract]
Summary of Analysis of Financial Income and Expenses	An analysis of Financial expenses and Financial income is set forth below: (€ million) 2022 2021 2020 (a) Cost of debt (b) (365) (313) (328) Interest income (c) 241 54 103 Cost of net debt (124) (259) (225) Non-operating foreign exchange gains/(losses) (4) 2 (6) Unwinding of discounting of provisions (d) (20) (11) (11) Net interest cost related to employee benefits (47) (44) (57) Gains/(losses) on disposals of financial assets 1 3 6 Net interest expense on lease liabilities (40) (35) (38) Other — 16 (4) Net financial income/(expenses) (234) (328) (335) comprising: Financial expenses (440) (368) (388) Financial income 206 40 53 (a) Includes the impact of the April 2021 IFRIC agenda decision on the allocation of benefits to service periods, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021. (b) Includes net gains/(losses) on interest rate and currency derivatives used to manage debt: €(11) million in 2022, €14 million in 2021, €93 million in 2020. (c) Includes net gains on interest rate and currency derivatives used to manage cash and cash equivalents: €68 million in 2022, €51 million in 2021, €66 million in 2020. (d) Primarily on provisions for environmental risks, restructuring provisions, and provisions for product-related risks (see Note D.19.).

Income tax expense (Tables)

Income tax expense (Tables)	12 Months Ended
	Dec. 31, 2022
Income Taxes [Abstract]
Summary of Allocation of Income Tax Expense Between Current and Deferred Taxes	The table below shows the allocation of income tax expense between current and deferred taxes: (€ million) 2022 2021 2020 (a) Current taxes (2,774) (1,908) (1,913) Deferred taxes 768 350 106 Total (2,006) (1,558) (1,807) Income before tax and investments accounted for using the equity method 10,422 7,798 13,778 (a) Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.
Summary of Difference Between Effective Tax Rate and Standard Corporate Income Tax Rate	The difference between the effective tax rate and the standard corporate income tax rate applicable in France is explained as follows: (as a percentage) 2022 2021 2020 Standard tax rate applicable in France 25.8 28.4 32.0 Difference between the standard French tax rate and the rates applicable to Sanofi (a) (6.5) (9.5) (18.2) Revisions to tax exposures and settlements of tax disputes (0.8) 1.0 0.5 Fair value remeasurement of contingent consideration (0.2) — — Other items (b) 0.9 0.1 (1.2) Effective tax rate 19.2 20.0 13.1 (a) The difference between the French tax rate and tax rates applicable to foreign subsidiaries reflects the fact that Sanofi has operations in many countries, most of which have lower tax rates than France. For 2020, this line includes the difference between the standard French tax rate and the tax rate applicable to the gain on divestment of Regeneron shares. (b) In determining the amount of the deferred tax liability for 2022, 2021 and 2020, Sanofi took into account changes in the ownership structure of certain subsidiaries.

Net income attributable to no_2

Net income attributable to non-controlling interests (Tables)	12 Months Ended
	Dec. 31, 2022
Analysis of income and expense [abstract]
Summary of Trends in Net Income Attributable to Non-Controlling Interests	The table below shows Net income attributable to non-controlling interests for the reporting periods presented: (€ million) 2022 2021 2020 Share of net income attributable to other non-controlling interests 113 56 36 Total 113 56 36

Related party transactions (Tab

Related party transactions (Tables)	12 Months Ended
	Dec. 31, 2022
Related Party [Abstract]
Schedule of Compensation Paid to Key Management Personnel	The table below shows, by type, the compensation paid to key management personnel: (€ million) 2022 2021 2020 (a) Short-term benefits (b) 31 33 36 Post-employment benefits 2 2 3 Share-based payment 19 20 18 Total recognized in profit or loss 52 55 57 (a) Includes the impact of the April 2021 IFRIC agenda decision on the allocation of benefits to service periods (see Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021). (b) Compensation, employer’s social security contributions, directors’ attendance fees, and any termination benefits (net of reversals of termination benefit obligations).
Summary of Aggregate Amounts Payable to Key Management Personnel	The table below shows the aggregate obligation as of December 31 for each period presented for individuals who hold or have held executive positions within Sanofi during that period. (€ million) 2022 2021 2020 (a) Aggregate top-up pension obligation in favor of certain corporate officers and of Executive Committee members 10 28 32 Aggregate termination benefits and lump-sum retirement benefits in favor of key management personnel 5 7 5 (a) Includes the impact of the April 2021 IFRIC agenda decision on the allocation of benefits to service periods (see Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021).

Segment information (Tables)

Segment information (Tables)	12 Months Ended
	Dec. 31, 2022
Operating Segments [Abstract]
Summary of Net Sales by Segment and Geographical Area	The table below sets forth Sanofi’s net sales for the years ended December 31, 2022, 2021 and 2020: (€ million) Europe United States Other 2022 Europe United Other 2021 Europe United Other 2020 Pharmaceuticals 7,157 13,694 9,837 30,688 7,201 10,484 9,285 26,970 6,819 9,635 9,220 25,674 Dupixent ® 940 6,346 1,007 8,293 649 3,971 629 5,249 386 2,808 340 3,534 Neurology & Immunology 639 1,637 174 2,450 638 1,482 204 2,324 578 1,631 185 2,394 of which Aubagio ® 511 1,420 100 2,031 512 1,312 131 1,955 473 1,448 124 2,045 Rare Diseases 1,104 1,367 974 3,445 1,069 1,142 915 3,126 1,010 1,122 879 3,011 of which Cerezyme ® 239 194 274 707 244 173 266 683 249 177 264 690 Fabrazyme ® 228 471 239 938 223 395 226 844 200 406 211 817 Myozyme ® / Lumizyme ® 408 318 232 958 410 373 220 1,003 389 359 200 948 Oncology 239 515 198 952 327 410 175 912 299 368 131 798 of which Jevtana ® 33 275 83 391 112 253 90 455 187 246 103 536 Rare Blood Disorders 94 983 240 1,317 81 842 218 1,141 41 837 339 1,217 of which Alprolix ® — 406 98 504 — 332 82 414 — 320 146 466 Eloctate ® — 450 130 580 — 429 134 563 — 445 193 638 Core Assets 1,917 1,653 2,819 6,389 1,868 1,315 2,585 5,768 1,759 1,413 2,409 5,581 of which Lovenox ® 658 17 635 1,310 703 29 754 1,486 656 30 665 1,351 Toujeo ® 421 283 413 1,117 394 259 316 969 374 267 292 933 Plavix ® 101 9 873 983 115 9 805 929 126 10 777 913 Non-Core Assets 1,637 1,176 4,409 7,222 1,846 1,281 4,515 7,642 2,088 1,389 4,849 8,326 of which Lantus ® 426 757 1,076 2,259 474 861 1,159 2,494 537 929 1,195 2,661 Other non-core assets 1,129 412 2,944 4,485 1,285 410 3,034 4,729 1,451 438 3,222 5,111 Industrial sales 587 17 16 620 723 41 44 808 658 67 88 813 Vaccines 1,341 3,291 2,597 7,229 1,225 2,762 2,336 6,323 973 2,759 2,241 5,973 of which Polio/Pertussis/ 325 456 1,504 2,285 306 470 1,383 2,159 331 412 1,363 2,106 Influenza Vaccines 681 1,737 559 2,977 729 1,366 533 2,628 441 1,575 456 2,472 Consumer Healthcare (a) 1,501 1,290 2,289 5,080 1,333 1,139 1,996 4,468 1,359 1,071 1,964 4,394 of which Allergy 55 439 240 734 49 371 192 612 51 361 205 617 Pain Care 555 212 446 1,213 515 196 382 1,093 481 181 389 1,051 Digestive Wellness 432 144 742 1,318 389 124 618 1,131 371 85 532 988 Total net sales 9,999 18,275 14,723 42,997 9,759 14,385 13,617 37,761 9,151 13,465 13,425 36,041 (a) For the Consumer Healthcare GBU, Sanofi has since 2021 adopted a more granular presentation by introducing new sub-categories that reflect consumer trends and the strengths and opportunities of the portfolio.
Schedule of Segment Results	The table below shows Sanofi’s segment results for the years ended December 31, 2022, December 31, 2021 and December 31, 2020: 2022 (€ million) Pharmaceuticals Vaccines Consumer Other (a) Total Net sales 30,688 7,229 5,080 — 42,997 Other revenues 657 1,666 62 7 2,392 Cost of sales (7,511) (4,101) (1,827) (253) (13,692) Research and development expenses (5,067) (936) (187) (516) (6,706) Selling and general expenses (5,923) (870) (1,478) (2,221) (10,492) Other operating income and expenses (1,800) 132 152 2 (1,514) Share of profit/(loss) from investments accounted for using the equity method 28 48 12 — 88 Net income attributable to non-controlling interests (29) — (4) — (33) Business operating income 11,043 3,168 1,810 (2,981) 13,040 ( a) This caption reconciles segment financial information to total consolidated financial information. 2021 (€ million) Pharmaceuticals Vaccines Consumer Other (a) Total Net sales 26,970 6,323 4,468 — 37,761 Other revenues 264 1,095 55 — 1,414 Cost of sales (6,965) (3,430) (1,606) (250) (12,251) Research and development expenses (4,330) (712) (153) (497) (5,692) Selling and general expenses (5,326) (805) (1,388) (2,036) (9,555) Other operating income and expenses (1,172) 128 111 (13) (946) Share of profit/(loss) from investments accounted for using the equity method 17 11 11 — 39 Net income attributable to non-controlling interests (49) (1) (5) (1) (56) Business operating income 9,409 2,609 1,493 (2,797) 10,714 (a) This caption reconciles segment financial information to total consolidated financial information. 2020 (a)(b) (€ million) Pharmaceuticals Vaccines Consumer Other (c) Total Net sales 25,674 5,973 4,394 — 36,041 Other revenues 128 1,141 59 — 1,328 Cost of sales (6,982) (3,312) (1,528) (284) (12,106) Research and development expenses (4,171) (682) (153) (524) (5,530) Selling and general expenses (4,927) (789) (1,419) (2,256) (9,391) Other operating income and expenses (487) 3 53 (130) (561) Share of profit/(loss) from investments accounted for using the equity method 5 2 9 — 16 Net income attributable to non-controlling interests (33) — (5) — (38) Business operating income 9,207 2,336 1,410 (3,194) 9,759 (a) 2020 figures have been adjusted to take account of the reallocation of certain expenses (in particular IT costs related to Sanofi’s new digital organization) from the Pharmaceuticals, Vaccines and Consumer Healthcare operating segments to the “Other” segment. (b) Includes the impact of the April 2021 IFRIC agenda decision on the allocation of benefits to service periods, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021. (c) This caption reconciles segment financial information to total consolidated financial information.
Schedule of Reconciliation Between Business Operating Income for the Segments and Income Before Tax and Investments Accounted for Using the Equity Method	The table below, presented in compliance with IFRS 8, shows a reconciliation between aggregated “Business operating income” for the segments and Income before tax and investments accounted for using the equity method : (€ million) 2022 2021 2020 (h) Business operating income 13,040 10,714 9,759 Share of profit/(loss) from investments accounted for using the equity method (a) (88) (39) (16) Net income attributable to non-controlling interests (b) 33 56 38 Amortization and impairment of intangible assets (c) (1,599) (1,772) (2,011) Fair value remeasurement of contingent consideration 27 (4) 124 Expenses arising from the impact of acquisitions on inventories (d) (3) (4) (53) Restructuring costs and similar items (1,336) (820) (1,089) Other gains and losses, and litigation (e) (370) (5) 136 Gain on divestment of Regeneron shares on May 29, 2020 (f) — — 7,225 Income from out-licensing (g) 952 — — Operating income 10,656 8,126 14,113 Financial expenses (440) (368) (388) Financial income 206 40 53 Income before tax and investments accounted for using the equity method 10,422 7,798 13,778 (a) Excludes restructuring costs relating to investments accounted for using the equity method and expenses arising from the impact of acquisitions on investments accounted for using the equity method. For the first two quarters of 2020, this line has been restated to exclude any effect of equity method accounting for the investment in Regeneron following the divestment of Sanofi's entire equity interest (with the exception of the 400,000 shares retained by Sanofi) on May 29, 2020. (b) Excludes (i) restructuring costs and (ii) other adjustments attributable to non-controlling interests. (c) For 2022, this line includes a reversal of €2,154 million on Eloctate franchise products following FDA approval of ALTUVIIIO TM dated February 22, 2023, partially offset by an impairment of €1,586 million relating to the development project for SAR444245 (non-alpha interleukin-2). (d) This line records the impact of the workdown of acquired inventories remeasured at fair value at the acquisition date. (e) For 2020, this line mainly comprises the gain on the sale of operations related to the Seprafilm ® activity to Baxter. (f) This line includes the gain on the sale of (i) 13 million shares of Regeneron common stock in the registered public offering and (ii) the 9.8 million shares repurchased by Regeneron, but does not include the gain arising from the remeasurement of the 400,000 retained shares at market value as of May 29, 2020. (g ) For 2022, this line includes an upfront payment of $900 million and a regulatory milestone payment of $100 million related to the out-licensing of Libtayo ® following the restructuring of the Immuno-Oncology Collaboration and License Agreement with Regeneron (see Note C.1.). (h) Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.
Schedule of Acquisition of Intangible Assets, Property, Plant and Equipment and Investments Accounted for Using the Equity Method by Segment	Acquisitions of intangible assets and property, plant and equipment correspond to acquisitions paid for during the period. 2022 (€ million) Pharmaceuticals Vaccines Consumer Total Investments accounted for using the equity method 536 104 37 677 Acquisitions of property, plant and equipment 1,025 504 77 1,606 Acquisitions of other intangible assets 463 111 21 595 2021 (€ million) Pharmaceuticals Vaccines Consumer Total Investments accounted for using the equity method 159 91 — 250 Acquisitions of property, plant and equipment 1,024 382 73 1,479 Acquisitions of other intangible assets (a) 450 108 6 564 (€ million) 2020 Pharmaceuticals Vaccines Consumer Total Investments accounted for using the equity method 154 47 — 201 Acquisitions of property, plant and equipment 755 404 95 1,254 Acquisitions of other intangible assets (a) 501 322 6 829 (a) Includes the impact of the IFRIC agenda decision of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.
Summary of Geographical Information on Net Sales and Non-Current Assets	The geographical information on net sales provided below is based on the geographical location of the customer. In accordance with IFRS 8, the non-current assets reported below exclude right-of-use assets relating to leases as determined under IFRS 16, investments accounted for using the equity method, other non-current assets, non-current income tax assets, and deferred tax assets. 2022 (€ million) Total Europe of which North of which Other Net sales 42,997 9,999 2,296 18,984 18,275 14,014 Non-current assets: • property, plant and equipment owned 9,869 5,365 2,875 3,284 2,457 1,220 • goodwill 49,892 — — — — — ▪ other intangible assets 21,640 6,257 — 14,178 — 1,205 2021 Total Europe of which North of which Other Net sales 37,761 9,759 2,256 15,075 14,385 12,927 Non-current assets: • property, plant and equipment owned 10,028 5,959 3,253 2,998 2,234 1,071 • goodwill 48,056 — — — — — • other intangible assets (a) 21,407 7,059 — 13,187 — 1,161 (€ million) 2020 Total Europe of which North of which Other Net sales 36,041 9,151 2,223 14,060 13,465 12,830 Non-current assets: • property, plant and equipment owned 9,365 5,895 3,189 2,542 1,899 928 • goodwill 44,364 — — — — — • other intangible assets (a) 18,341 6,208 — 10,665 — 1,468 (a) Includes the impact of the IFRIC agenda decision of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Principal accountants' fees a_2

Principal accountants' fees and services (Tables)	12 Months Ended
	Dec. 31, 2022
Analysis of income and expense [abstract]
Disclosure of Accountants' Fees and Services	The table below shows fees charged by those firms and member firms of their networks to Sanofi and consolidated subsidiaries in the years ended December 31, 2022 and 2021. Ernst & Young PricewaterhouseCoopers 2022 2021 2022 2021 (€ million) Amount % Amount % Amount % Amount % Audit: Statutory audit of separate and consolidated financial statements (a) 14.2 89 % 13.9 82 % 14.1 97 % 13.8 97 % Services other than statutory audit (b) 1.8 11 % 3.0 18 % 0.5 3 % 0.4 3 % Audit-related services (c) 1.5 2.8 0.5 0.4 Tax 0.0 — 0.0 — Other 0.3 0.2 — — Total 16.0 100 % 16.9 100 % 14.6 100 % 14.2 100 % (a) Includes services provided by the independent auditors of the parent company and French subsidiaries: Ernst & Young €7.3 million in 2022, €7.2 million in 2021; PricewaterhouseCoopers €7.7 million in 2022, €7.7 million in 2021. (b) Services other than statutory audit provided by Ernst & Young et Autres during 2022 comprised: - work on share capital transactions and securities issues submitted to the Annual General Meeting (in extraordinary business) for approval; - additional procedures to enable reports previously signed by the firm to be incorporated by reference; - agreed-upon and audit procedures in connection with a proposed divestment; and - issuance of the Independent third party’s report on the consolidated statement of extra-financial performance. Services other than statutory audit provided by PricewaterhouseCoopers Audit during 2022 comprised: - work on share capital transactions and securities issues submitted to the Annual General Meeting (in extraordinary business) for approval; - additional procedures to enable reports previously signed by the firm to be incorporated by reference; - contractual audits, assurance engagements, agreed-upon procedures, tax compliance work, and technical consultancy. (c) Includes services provided by the independent auditors of the parent company and French subsidiaries: Ernst & Young: €1.4 million in 2022, €2.7 million in 2021; PricewaterhouseCoopers €0.3 million in 2022, €0.3 million in 2021.

List of principal companies i_2

List of principal companies included in the scope of consolidation during 2022 (Tables)	12 Months Ended
	Dec. 31, 2022
Interests In Other Entities [Abstract]
Summary of Principal Companies and their Country of Incorporation	The table below shows Sanofi's principal subsidiaries and their country of incorporation: Europe Financial interest (%) as of December 31, 2022 Hoechst GmbH Germany 100.0 Sanofi-Aventis Deutschland GmbH Germany 100.0 A. Nattermann & Cie. GmbH Germany 100.0 Sanofi-Aventis GmbH Austria 100.0 Sanofi Belgium Belgium 100.0 Ablynx N.V. Belgium 100.0 Genzyme Flanders BVBA Belgium 100.0 Sanofi A/S Denmark 100.0 Sanofi-Aventis S.A. Spain 100.0 Opella Healthcare Spain, S.L. Spain 100.0 Sanofi Oy Finland 100.0 Sanofi France 100.0 Sanofi-Aventis France France 100.0 Sanofi Winthrop Industrie France 100.0 Sanofi-Aventis Recherche & Développement France 100.0 Sanofi-Aventis Groupe France 100.0 Sanofi Chimie France 100.0 Sanofi-Aventis Participations France 100.0 Sanofi Pasteur France 100.0 Aventis Pharma S.A. France 100.0 Sanofi Biotechnology France 100.0 Sanofi Mature IP France 100.0 Sanofi Pasteur NVL France 100.0 Sanofi Pasteur Europe France 100.0 SECIPE SAS France 100.0 Sanofi Pasteur Merieux S.A.S. France 100.0 Sanofi 2015 D SAS France 100.0 Opella Healthcare International SAS France 100.0 Opella Healthcare France SAS France 100.0 Opella Healthcare Group SAS France 100.0 Sanofi-Aventis A.E.B.E. Greece 100.0 Sanofi-Aventis Private Co, Ltd Hungary 99.6 Chinoin Private Co. Ltd Hungary 99.6 Opella Healthcare Hungary Commercial K.F.T Hungary 100.0 Carraig Insurance DAC Ireland 100.0 Genzyme Ireland Limited Ireland 100.0 Sanofi-Aventis Holdings (Ireland) Ltd Ireland 100.0 Sanofi S.R.L. Italy 100.0 Opella Healthcare Italy S.R.L. Italy 100.0 Genzyme Global Sarl Luxembourg 100.0 Genzyme Luxembourg Sarl Luxembourg 100.0 Sanofi-Aventis Norge AS Norway 100.0 Genzyme Europe B.V. Netherlands 100.0 Sanofi Foreign Participations B.V. Netherlands 100.0 Sanofi-Aventis Sp. z.o.o. Poland 100.0 Opella Healthcare Poland sp.Z.O.O Poland 100.0 Sanofi Pasteur Sp. z.o.o. Poland 100.0 Sanofi Produtos Farmaceuticos Lda Portugal 100.0 Sanofi-Aventis, s.r.o. Czech Republic 100.0 Opella Healthcare Czech s.r.o Czech Republic 100.0 Sanofi Romania SRL Romania 100.0 Europe Financial interest (%) as of December 31, 2022 Opella Healthcare Romania S.R.L. Romania 100.0 Sanofi-Aventis UK Holdings Limited United Kingdom 100.0 Aventis Pharma Limited United Kingdom 100.0 Sanofi-Synthelabo UK Ltd United Kingdom 100.0 Aventis Pharma Holdings Ltd United Kingdom 100.0 Opella Healthcare UK Limited United Kingdom 100.0 AO Sanofi Russia Russia 100.0 Opella Healthcare LLC Russia 100.0 Sanofi AB Sweden 100.0 Sanofi-Aventis (Suisse) SA Switzerland 100.0 Genzyme Global Sarl Baar Intellectual Property Branch Switzerland 100.0 Sanofi Ilac Sanayi ve Ticaret A.S. Turkey 100.0 Sanofi Pasteur Asi Ticaret A.S. Turkey 100.0 Sanofi Saglik Urunleri Limited Sirketi Turkey 100.0 United States Financial interest (%) as of December 31, 2022 Genzyme Therapeutic Products Limited Partnership United States 100.0 Aventis Inc. United States 100.0 Sanofi US Services Inc. United States 100.0 Sanofi-Aventis U.S. LLC United States 100.0 Chattem, Inc. United States 100.0 Aventisub LLC United States 100.0 Genzyme Corporation United States 100.0 Sanofi Pasteur Inc. United States 100.0 VaxServe, Inc. United States 100.0 Bioverativ Inc. United States 100.0 Bioverativ U.S. LLC United States 100.0 Bioverativ Therapeutics Inc. United States 100.0 Principia Biopharma Inc. United States 100.0 Sanofi Research Invest LLC United States 100.0 Sanofi Bioverativ Holdings LLC United States 100.0 RPR US Ltd. United States 100.0 Kadmon Holdings, Inc. United States 100.0 Kadmon Corporation, LLC United States 100.0 Amunix United States 100.0 Synthorx, Inc United States 100.0 Translate Bio, Inc United States 100.0 Other Countries Financial interest (%) as of December 31, 2022 Sanofi-Aventis South Africa (Pty) Ltd South Africa 100.0 Sanofi-Aventis Algérie Algeria 100.0 Sanofi Arabia Trading Company Limited Saudi Arabia 75.0 Sanofi-Aventis Argentina S.A. Argentina 100.0 Genzyme de Argentina S.A. Argentina 100.0 Opella Healthcare Argentina S.A.U. Argentina 100.0 Sanofi-Aventis Healthcare Pty Ltd Australia 100.0 Sanofi-Aventis Australia Pty Ltd Australia 100.0 Sanofi Medley Farmaceutica Ltda Brazil 100.0 Sanofi-Aventis Canada Inc. Canada 100.0 Sanofi Pasteur Limited Canada 100.0 Merieux Canada Holdings ULC (Canada) Canada 100.0 Sanofi-Aventis de Chile S.A. Chile 100.0 Sanofi (Hangzhou) Pharmaceuticals Co., Ltd China 100.0 Sanofi (China) Investment Co., Ltd China 100.0 Sanofi (Beijing) Pharmaceuticals Co.Ltd China 100.0 Sanofi Pasteur Biologies Co., Ltd China 100.0 Shenzhen Sanofi pasteur Biological Products Co, Ltd China 100.0 Shanghai Rongheng Pharmaceutical Co, Ltd China 100.0 Genfar S.A. Colombia 100.0 Sanofi-Aventis de Colombia S.A. Colombia 100.0 Sanofi-Aventis Korea Co. Ltd South Korea 100.0 Sanofi Pasteur Ltd South Korea 100.0 Opella healthcare Korea Inc. South Korea 100.0 Sanofi-Aventis Gulf FZE United Arab Emirates 100.0 Sanofi Egypt Egypt 99.8 Opella Healthcare Egypt LLC Egypt 100.0 Sanofi Hong-Kong Limited Hong Kong 100.0 Sanofi India Limited India 60.4 Sanofi Healthcare India Private Limited India 99.9 Sanofi-Aventis Israël Ltd Israel 100.0 Sanofi K.K. Japan 100.0 SSP Co.,Ltd Japan 100.0 Sanofi-Aventis (Malaysia) SDN. BHD. Malaysia 100.0 Sanofi-Aventis Maroc Morocco 100.0 Sanofi-Aventis de Mexico S.A. de C.V. Mexico 100.0 Sanofi Pasteur S.A. de C.V. Mexico 100.0 Azteca Vacunas, S.A. de C.V. Mexico 100.0 Sanofi-Aventis Pakistan Limited Pakistan 52.9 Sanofi-Aventis de Panama S.A. Panama 100.0 Sanofi-Aventis del Peru S.A. Peru 100.0 Sanofi-Aventis Puerto Rico Inc Puerto Rico 100.0 Sanofi-Aventis Philippines Inc. Philippines 100.0 Opella Healthcare Philippines Inc. Philippines 100.0 Sanofi-Aventis Singapore Pte. Ltd Singapore 100.0 Aventis Pharma (Manufacturing) Pte. Ltd Singapore 100.0 Sanofi Manufacturing Pte Ltd Singapore 100.0 Sanofi Taiwan Co., Ltd Taiwan 100.0 Sanofi-Aventis (Thailand) Ltd Thailand 100.0 Sanofi-Aventis de Venezuela S.A. Venezuela 100.0 Sanofi-Aventis Vietnam Company Limited Vietnam 100.0 Sanofi Vietnam Shareholding Company Limited Vietnam 85.0
Summary of Principal Investments Accounted for Using the Equity Method	Financial interest (%) as of December 31, 2022 GlaxoSmithKline Consumer Healthcare, L.P. United States 11.7 Infraserv GmbH & Co. Höchst KG Germany 31.2 Maphar Morocco 48.3 MCM Vaccine B.V. Netherlands 50.0 MSP Vaccine Company (formerly MCM company) United States 50.0 EUROAPI France 30.1

Basis of preparation - Addition

Basis of preparation - Additional Information (Details) vaccine_dose in Millions	1 Months Ended	12 Months Ended
	Jul. 31, 2020 vaccine_dose	Dec. 31, 2022 EUR (€)	Dec. 31, 2021 EUR (€)	Dec. 31, 2020 EUR (€)
Disclosure of initial application of standards or interpretations [line items]
Current contract liabilities		€ 264,000,000	€ 319,000,000	€ 252,000,000
Contract liabilities		85,000,000	0
Net sales		42,997,000,000	37,761,000,000	€ 36,041,000,000	[1]
Percentage of entity's revenue (in percent)				5%
Collaboration agreement with GSK | US Government
Disclosure of initial application of standards or interpretations [line items]
Number of vaccine doses to be supplied | vaccine_dose	100
Government grant recognised as deduction from development expenses		€ 265,000,000	147,000,000	€ 0
Argentina
Disclosure of initial application of standards or interpretations [line items]
Cumulative inflation rate over three years		100%
Turkey
Disclosure of initial application of standards or interpretations [line items]
Cumulative inflation rate over three years		100%
RUSSIAN FEDERATION
Disclosure of initial application of standards or interpretations [line items]
Net sales		€ 674,000,000	€ 575,000,000	€ 641,000,000
Percentage of entity's revenue (in percent)		1.60%
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Summary of significant accoun_4

Summary of significant accounting policies - Other Intangible Assets not Acquired in Business Combination (Details)	12 Months Ended
	Dec. 31, 2022
Bottom of range
Disclosure of detailed information about intangible assets [line items]
Useful life, intangible assets other than goodwill (in years)	1 year
Bottom of range | Software
Disclosure of detailed information about intangible assets [line items]
Useful life, intangible assets other than goodwill (in years)	3 years
Top of range
Disclosure of detailed information about intangible assets [line items]
Useful life, intangible assets other than goodwill (in years)	25 years
Top of range | Software
Disclosure of detailed information about intangible assets [line items]
Useful life, intangible assets other than goodwill (in years)	5 years

Summary of significant accoun_5

Summary of significant accounting policies - Summary of Useful Lives of Property Plant and Equipment (Details)	12 Months Ended
	Dec. 31, 2022
Bottom of range | Buildings
Disclosure of detailed information about property, plant and equipment [line items]
Useful lives or depreciation rates, property, plant and equipment (in years)	15 years
Bottom of range | Fixtures
Disclosure of detailed information about property, plant and equipment [line items]
Useful lives or depreciation rates, property, plant and equipment (in years)	10 years
Bottom of range | Machinery and equipment
Disclosure of detailed information about property, plant and equipment [line items]
Useful lives or depreciation rates, property, plant and equipment (in years)	5 years
Bottom of range | Other
Disclosure of detailed information about property, plant and equipment [line items]
Useful lives or depreciation rates, property, plant and equipment (in years)	3 years
Top of range | Buildings
Disclosure of detailed information about property, plant and equipment [line items]
Useful lives or depreciation rates, property, plant and equipment (in years)	40 years
Top of range | Fixtures
Disclosure of detailed information about property, plant and equipment [line items]
Useful lives or depreciation rates, property, plant and equipment (in years)	20 years
Top of range | Machinery and equipment
Disclosure of detailed information about property, plant and equipment [line items]
Useful lives or depreciation rates, property, plant and equipment (in years)	15 years
Top of range | Other
Disclosure of detailed information about property, plant and equipment [line items]
Useful lives or depreciation rates, property, plant and equipment (in years)	15 years

Summary of significant accoun_6

Summary of significant accounting policies - Treasury Shares (Details)	12 Months Ended
	Dec. 31, 2022 EUR (€)
Corporate Information And Statement Of IFRS Compliance [Abstract]
Gain (loss) recognized on purchase of treasury shares	€ 0
Gain (loss) recognized on sale of treasury shares	0
Gain (loss) recognized on impairment of treasury shares	0
Gain (loss) recognized on cancellation of treasury shares	€ 0

Summary of significant accoun_7

Summary of significant accounting policies - Provision for Risks (Details)	12 Months Ended
	Dec. 31, 2022 EUR (€)
Corporate Information And Statement Of IFRS Compliance [Abstract]
Provisions recorded for future operating losses	€ 0

Summary of significant accoun_8

Summary of significant accounting policies - Income Tax Expense (Details) - EUR (€)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Detailed Information About Income Taxes [Line Items]
Deferred tax expense	€ (768,000,000)	€ (350,000,000)	€ (106,000,000)
Temporary differences subject to GILTI
Disclosure Of Detailed Information About Income Taxes [Line Items]
Deferred tax expense	€ 0

Summary of significant accoun_9

Summary of significant accounting policies - Share-Based Payment (Details)	12 Months Ended
	Dec. 31, 2022
Stock option plans
Disclosure Of Detailed Information About Share-Based Payment [Line Items]
Option vesting period (in years)	4 years
Restricted share plans
Disclosure Of Detailed Information About Share-Based Payment [Line Items]
Award vesting period (in years)	3 years

Summary of significant accou_10

Summary of significant accounting policies - Segment Information (Details)	12 Months Ended
	Dec. 31, 2022 segment
Corporate Information And Statement Of IFRS Compliance [Abstract]
Number of operating segments	3

Principal alliances -Collaborat

Principal alliances -Collaboration agreements on human therapeutic antibodies (Details) € in Millions, $ in Millions			1 Months Ended	3 Months Ended	9 Months Ended	12 Months Ended
	Apr. 01, 2020	Jul. 01, 2015 agreement	Nov. 30, 2007 agreement	Mar. 31, 2022	Dec. 31, 2022 Rate	Dec. 31, 2022 EUR (€) bond Rate	Dec. 31, 2022 USD ($) bond Rate	Dec. 31, 2021 EUR (€)	Dec. 31, 2020 EUR (€)		Dec. 31, 2015
Disclosure of detailed information about Principal Alliances [Line Items]
Net sales | €						€ 42,997		€ 37,761	€ 36,041	[1]
US
Disclosure of detailed information about Principal Alliances [Line Items]
Net sales | €						€ 18,275		€ 14,385	€ 13,465
Regeneron Pharmaceuticals, INC | Antibodies collaboration agreement
Disclosure of detailed information about Principal Alliances [Line Items]
Number of agreements signed | agreement			2
Phase III costs, responsibility percentage						80%	80%
Phase III costs, responsibility percentage for Regeneron						20%	20%
Maximum additional profit-share, in percentage of Regeneron's quarterly profit (in percent)				10%	20%
Percentage of cumulative development costs reimbursed						50%	50%
Period before scheduled launch date						24 months	24 months
Number of payments | bond						2	2
Regeneron Pharmaceuticals, INC | Antibodies collaboration agreement | Sales of antibodies, first achievement
Disclosure of detailed information about Principal Alliances [Line Items]
Payment related to attainment of goal							$ 50
Regeneron Pharmaceuticals, INC | Antibodies collaboration agreement | Sales of antibodies, first achievement | Antibodies
Disclosure of detailed information about Principal Alliances [Line Items]
Net sales							2,000
Regeneron Pharmaceuticals, INC | Antibodies collaboration agreement | Sales of antibodies, second achievement
Disclosure of detailed information about Principal Alliances [Line Items]
Payment related to attainment of goal							50
Regeneron Pharmaceuticals, INC | Antibodies collaboration agreement | Sales of antibodies, second achievement | Antibodies
Disclosure of detailed information about Principal Alliances [Line Items]
Net sales							$ 2,500
Regeneron Pharmaceuticals, INC | Antibodies collaboration agreement | Prior agreement
Disclosure of detailed information about Principal Alliances [Line Items]
Maximum additional profit-share, in percentage of Regeneron's quarterly profit (in percent) | Rate					10%	10%	10%
Regeneron Pharmaceuticals, INC | Antibodies collaboration agreement | New agreement
Disclosure of detailed information about Principal Alliances [Line Items]
Maximum additional profit-share, in percentage of Regeneron's quarterly profit (in percent) | Rate						20%	20%
Regeneron Pharmaceuticals, INC | Antibodies collaboration agreement | Sales Of Antibodies, Third Achievement
Disclosure of detailed information about Principal Alliances [Line Items]
Payment related to attainment of goal							$ 50
Regeneron Pharmaceuticals, INC | Antibodies collaboration agreement | Sales Of Antibodies, Third Achievement | Antibodies
Disclosure of detailed information about Principal Alliances [Line Items]
Net sales							$ 3,000
Regeneron Pharmaceuticals, INC | Antibodies collaboration agreement | US
Disclosure of detailed information about Principal Alliances [Line Items]
Percentage of profits and losses arising from commercial operations						50%	50%
Regeneron Pharmaceuticals, INC | Antibodies collaboration agreement | Outside the United States
Disclosure of detailed information about Principal Alliances [Line Items]
Percentage of losses arising from commercial operations						55%	55%
Royalty expense, percentage (percentage)	5%
Regeneron Pharmaceuticals, INC | Antibodies collaboration agreement | Outside the United States | Bottom of range
Disclosure of detailed information about Principal Alliances [Line Items]
Percentage of profits arising from commercial operations						55%	55%
Regeneron Pharmaceuticals, INC | Antibodies collaboration agreement | Outside the United States | Top of range
Disclosure of detailed information about Principal Alliances [Line Items]
Percentage of profits arising from commercial operations						65%	65%
Regeneron Pharmaceuticals, INC | Immuno-oncology collaboration agreement
Disclosure of detailed information about Principal Alliances [Line Items]
Number of agreements signed | agreement		2
Maximum additional profit-share, in percentage of Regeneron's quarterly profit (in percent)											10%
Percentage of cumulative development costs reimbursed											50%
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Principal alliances - Immuno-On

Principal alliances - Immuno-Oncology Agreement with Regeneron Pharmaceuticals, Inc. (Details) € in Millions, $ in Millions

1 Months Ended

12 Months Ended

Sep. 30, 2021 USD ($)

Jul. 01, 2015 agreement

Jul. 31, 2022 EUR (€)

Jul. 31, 2022 USD ($)

Jun. 30, 2022 EUR (€)

Jun. 30, 2022 USD ($)

Dec. 31, 2022 EUR (€)

Dec. 31, 2022 USD ($)

Dec. 31, 2021 EUR (€)

Dec. 31, 2020 EUR (€)

Dec. 31, 2015 USD ($)

Disclosure of Principal Alliances [Line Items]

Other operating income/(expenses), net related to the Regeneron Alliance | €

€ (1,231)

€ (1,373)

€ (926)

Assets held for sale or exchange | €

85

€ 89

€ 83

[1]

Regeneron Pharmaceuticals, INC

Disclosure of Principal Alliances [Line Items]

Assets held for sale or exchange | €

226

Regeneron Pharmaceuticals, INC | Immuno-oncology collaboration agreement

Disclosure of Principal Alliances [Line Items]

Number of agreements signed | agreement

2

Maximum additional profit-share, in percentage of Regeneron's quarterly profit (in percent)

10%

Percentage of cumulative development costs reimbursed

50%

Upfront payments for projects under collaboration agreements | $

$ 900

Regular milestone payments for projects under collaboration agreements

€ 96

$ 100

$ 100

Regeneron Pharmaceuticals, INC | Immuno-oncology collaboration agreement | Major Collaboration Agreement

Disclosure of Principal Alliances [Line Items]

Upfront payments for projects under collaboration agreements

€ 856

$ 900

Royalty income percentage (percentage)

11%

11%

Other operating income/(expenses), net related to the Regeneron Alliance | €

111

Proceeds from collaboration agreements | €

€ 967

Regeneron Pharmaceuticals, INC | Immuno-oncology collaboration agreement | Development of cemiplimab (REGN2810)

Disclosure of Principal Alliances [Line Items]

Prior development budget in total | $

$ 1,640

Contractual agreement for anti-programmed cell death protein

5,000%

Maximum additional funding for PD1 - part of each company | $

$ 1,840

$ 820

PD1 sales milestone payment from Sanofi | $

375

Minimum sales of PD1 in 12-month period to be achieved for milestone payment | $

$ 2,000

[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Principal alliances - Investor

Principal alliances - Investor Agreement with Regeneron Pharmaceuticals, Inc. (Details) - shares		1 Months Ended
	May 29, 2020	Jan. 31, 2014
Public offering | Regeneron
Disclosure of detailed information about Principal Alliances [Line Items]
Sale of stock, number of shares issued in transaction (in shares)	13,000,000
Regeneron Pharmaceuticals, INC | 2014 Amended Investment Agreement
Disclosure of detailed information about Principal Alliances [Line Items]
Maximum ownership percentage allowed to acquire		30%

Principal alliances - Alliance

Principal alliances - Alliance Arrangements with Bristol-Myers Squibb (Details) $ in Millions		1 Months Ended	12 Months Ended
	Feb. 28, 2020 USD ($)	Dec. 31, 2018 USD ($)	Dec. 31, 2022 product
Entities and companies managed by Bristol Mayers Squibb
Disclosure of Principal Alliances [Line Items]
Percentage of voting equity interests acquired	50.10%
Purchase of interests in investments accounted for using equity method	$ 12
Bristol-Myers Squibb
Disclosure of Principal Alliances [Line Items]
Number of leading products jointly developed | product			2
Royalty payment to be paid by Sanofi		$ 200

Principal changes in the scop_5

Principal changes in the scope of consolidation in 2022 - Additional Information (Details) € / shares in Units, € in Millions, $ in Millions							8 Months Ended	11 Months Ended	12 Months Ended
		Jun. 17, 2022 EUR (€)	May 10, 2022 EUR (€) € / shares shares	May 03, 2022	Mar. 17, 2022 EUR (€)	Oct. 01, 2021 EUR (€)	Dec. 31, 2022 EUR (€)	Dec. 31, 2022 EUR (€)	Dec. 31, 2022 EUR (€)	Dec. 31, 2021 EUR (€)	Dec. 31, 2020 EUR (€)		Feb. 08, 2022 EUR (€)	Feb. 08, 2022 USD ($)
Disclosure of detailed information about business combination [line items]
Net cash flow on acquisition	[1]								€ 992	€ 5,594	€ 5,336	[2]
Net sales									42,997	37,761	36,041	[3]
Exceptional supplementary dividends recognised as distributions to owners of parent	[4]								793
Investments accounted for using the equity method							€ 677	€ 677	677	250	201	[5]
Other gains, (losses) and litigation									(370)	(5)	136	[3]
Tax expense (income)									(2,006)	(1,558)	(1,807)	[3]
Disposal of consolidated undertakings and investments accounted for using the equity method, net of tax	[6]								134	42	€ 0	[2]
Provision for decommissioning, restoration and rehabilitation costs
Disclosure of detailed information about business combination [line items]
Other provisions			€ 14
Regulatory compliance costs
Disclosure of detailed information about business combination [line items]
Other provisions			€ 15
Attributable to equity holders of Sanofi
Disclosure of detailed information about business combination [line items]
Exceptional supplementary dividends recognised as distributions to owners of parent	[4]								€ 793
EUROAPI
Disclosure of detailed information about business combination [line items]
Proportion of ownership interest in associate (in percent)							30.10%		30.10%
Ownership interest in subsidiary, minimum holding period			2 years
Investments accounted for using the equity method							€ 413	413	€ 413
EUROAPI
Disclosure of detailed information about business combination [line items]
Exceptional supplementary dividend proposed, percentage of share capital					58,000,000%
Exceptional supplementary dividend, percentage of share capital			58%	58%
Number of shares received (in shares) | shares			1
Special Distribution, Number Of Shares Converted | shares			23
Special distribution, percentage of share capital distributed			57.88%
Net sales										€ 486
Decrease through loss of control of subsidiary, net assets			€ 1,227
Decrease through loss of control of subsidiary, intangible assets and goodwill			€ 164
Weighted average share price (in EUR per share) | € / shares			€ 14.58
Net foreign exchange loss			€ 35
Other gains, (losses) and litigation			3
Tax expense (income)			111
Disposal of consolidated undertakings and investments accounted for using the equity method, net of tax			€ 101						101
EUROAPI | Manufacture and supply collaboration agreement
Disclosure of detailed information about business combination [line items]
Collaboration agreement, period after loss of control						5 years
Collaboration agreement, annual net sales target						€ 300
Collaboration agreement, commitment amount							€ 1,100	1,100	€ 1,100
EUROAPI | EPIC BPIFrance
Disclosure of detailed information about business combination [line items]
Percentage of voting equity interests divested		12,000,000%			12,000,000%
Consideration transferred, maximum amount		€ 150			€ 150
Consideration transferred, valuation period					30 days
Amunix Pharmaceuticals, Inc
Disclosure of detailed information about business combination [line items]
Cash transferred													€ 970
Commitments related to milestone payments, business combinations | $														$ 225
Contingent consideration recognised as of acquisition date													156
Goodwill													€ 609
Profit (loss) of acquiree since acquisition date								56
Net cash flow on acquisition								€ 852
[1](f)    This line item includes payments made in respect of contingent consideration identified and recognized as a liability in business combinations. For 2022, it includes the net cash outflow on the acquisition of Amunix (see Note D.1.). For 2021, it includes the net cash outflows on the acquisitions of Kymab, Kiadis, Tidal, Translate Bio, Kadmon and Origimm (see Note D.2.1.). For 2020, it includes the net cash outflows on the acquisitions of Synthorx and Principia (see Note D.2.2.).[2](j)    Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[3]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[4]This amount includes the valuation of the shares distributed as a dividend in kind, at a price of €14.58 per share, as of May 10, 2022 (see note D.1.).[5]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[6](h)    For 2022, this line item includes the net cash inflows (before taxes) of €101 million on the divestment of EUROAPI (see Note D.1).

Principal changes in the scop_6

Principal changes in the scope of consolidation in 2022 - Summary of Provisional Purchase Price Allocation (Details) - Amunix Pharmaceuticals, Inc € in Millions	Feb. 08, 2022 EUR (€)
Disclosure of detailed information about business combination [line items]
Other intangible assets	€ 493
Other current and non-current assets and liabilities	(13)
Cash and cash equivalents	118
Net deferred tax position	(81)
Net assets of Translate Bio	517
Goodwill	609
Purchase price	€ 1,126

Principal changes in the scop_7

Principal changes in the scope of consolidation in 2021 and 2020 - Additional Information (Details) € / shares in Units, $ / shares in Units, € in Millions, $ in Millions

12 Months Ended

Dec. 03, 2021 EUR (€)

Nov. 09, 2021 EUR (€)

Apr. 29, 2021 EUR (€)

Apr. 16, 2021

May 29, 2020 EUR (€) shares

May 29, 2020 USD ($) shares

Feb. 14, 2020 EUR (€)

Dec. 31, 2022 EUR (€) shares

Dec. 31, 2021 EUR (€) shares

Dec. 31, 2020 EUR (€) shares

Nov. 09, 2021 USD ($) $ / shares

Sep. 14, 2021 EUR (€)

Sep. 14, 2021 $ / shares

Aug. 03, 2021 $ / shares

Apr. 09, 2021 EUR (€)

Apr. 09, 2021 USD ($)

Apr. 08, 2021 EUR (€)

Apr. 08, 2021 USD ($)

Nov. 02, 2020 € / shares shares

Sep. 28, 2020 EUR (€)

Sep. 28, 2020 $ / shares

Jun. 23, 2020

May 29, 2020 $ / shares

Jan. 23, 2020 EUR (€)

Jan. 23, 2020 $ / shares

Disclosure of detailed information about business combination [line items]

Net cash flow on acquisition

[1]

€ 992

€ 5,594

€ 5,336

[2]

Percentage of share capital owned (in percent)

1

Investments accounted for using the equity method

€ 677

250

201

[3]

Gain on Regeneron investment arising from transaction of May 29, 2020

0

0

7,382

[4]

Net proceeds from sale of Regeneron shares on May 29, 2020

0

0

10,370

[2]

Gains on disposal of non-current assets, net of tax

€ 129

Proceeds from disposals of property, plant and equipment, intangible assets and other non-current assets, net of tax

€ 311

€ 1,488

[5]

€ 676

[5]

€ 918

[2],[5]

Translate Bio

Disclosure of detailed information about business combination [line items]

Investments in equity instruments designated at fair value through OCI, ownership percentage

8%

5%

Regeneron

Disclosure of detailed information about business combination [line items]

Non-current financial assets, number of shares (in shares) | shares

400,000

279,766

Proceeds from sales of investments accounted for using equity method, before transaction costs

€ 10,575

Investments accounted for using the equity method

3,668

Gain on Regeneron investment arising from transaction of May 29, 2020

7,382

Transaction-related costs

64

Gains (losses) on remeasuring available-for-sale financial assets, net of tax

157

Quoted stock market price per share (in USD per share) | $ / shares

$ 612.81

Fair value through other comprehensive income

221

Tax expense on disposal of investment

502

Net proceeds from sale of Regeneron shares on May 29, 2020

10,370

Regeneron | Reserve of exchange differences on translation

Disclosure of detailed information about business combination [line items]

Gain on Regeneron investment arising from transaction of May 29, 2020

€ 318

Regeneron | 2018 Letter Agreement

Disclosure of detailed information about business combination [line items]

Aggregate number of Regeneron shares that could be sold for cemiplimab and dupilimab funding costs (in shares) | shares

1,400,000

Sale of stock, number of shares issued in transaction, shares agreement (in shares) | shares

779,320

Regeneron | Public offering

Disclosure of detailed information about business combination [line items]

Sale of stock, number of shares issued in transaction (in shares) | shares

13,000,000

13,000,000

Sale of stock, price per share (in USD per share) | $ / shares

515

Proceeds from sales of investments accounted for using equity method, before transaction costs | $

$ 6,703

Regeneron | Public offering | Sanofi SA

Disclosure of detailed information about business combination [line items]

Sale of stock, number of shares issued in transaction (in shares) | shares

10,600,000

10,600,000

Regeneron | Repurchase from the counterpart | Regeneron Pharmaceuticals, INC

Disclosure of detailed information about business combination [line items]

Sale of stock, price per share (in USD per share) | $ / shares

$ 509.85

Proceeds from sales of investments accounted for using equity method, before transaction costs | $

$ 5,000

Shares agreement, sale of stock, number of shares issued in transaction (in shares) | shares

9,800,000

Kymab

Disclosure of detailed information about business combination [line items]

Cash transferred

€ 136

$ 160

€ 973

$ 1,100

Commitments related to milestone payments for projects under collaboration agreements | $

$ 350

Other intangible assets

€ 965

Net cash flow on acquisition

€ 932

Kiadis

Disclosure of detailed information about business combination [line items]

Other intangible assets

€ 339

Net cash flow on acquisition

326

Number of shares included in public offer (in shares) | shares

61,000,000

Purchase price (in EUR/USD per share) | € / shares

€ 5.45

Proportion of issued and outstanding share capital tendered into the public offer

95.03%

Financial interest in principal fully consolidated companies

97.39%

Tidal Therapeutics

Disclosure of detailed information about business combination [line items]

Commitments related to milestone payments for projects under collaboration agreements | $

$ 310

Other intangible assets

€ 130

Net cash flow on acquisition

135

Translate Bio

Disclosure of detailed information about business combination [line items]

Other intangible assets

€ 396

Net cash flow on acquisition

€ 2,333

Purchase price (in EUR/USD per share) | $ / shares

$ 0.38

$ 0.38

Goodwill

€ 2,118

Investments in equity instruments designated at fair value through OCI, ownership percentage

5%

Kadmon

Disclosure of detailed information about business combination [line items]

Other intangible assets

€ 1,739

Net cash flow on acquisition

€ (1,575)

Purchase price (in EUR/USD per share) | $ / shares

$ 9.50

Estimated purchase price on a fully-diluted basis | $

$ 1,900

Origimm Biotechnology GmbH

Disclosure of detailed information about business combination [line items]

Cash transferred

€ 55

Commitments related to milestone payments for projects under collaboration agreements

95

Other intangible assets

55

Net cash flow on acquisition

€ (50)

Principia

Disclosure of detailed information about business combination [line items]

Other intangible assets

€ 2,534

Purchase price (in EUR/USD per share) | $ / shares

$ 100

Goodwill

€ 912

Synthorx

Disclosure of detailed information about business combination [line items]

Other intangible assets

€ 1,549

Purchase price (in EUR/USD per share) | $ / shares

$ 68

Goodwill

€ 930

[1](f) This line item includes payments made in respect of contingent consideration identified and recognized as a liability in business combinations. For 2022, it includes the net cash outflow on the acquisition of Amunix (see Note D.1.). For 2021, it includes the net cash outflows on the acquisitions of Kymab, Kiadis, Tidal, Translate Bio, Kadmon and Origimm (see Note D.2.1.). For 2020, it includes the net cash outflows on the acquisitions of Synthorx and Principia (see Note D.2.2.).[2](j) Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[3]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[4]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[5] (g ) For 2022, 2021 and 2020, this line item mainly comprises disposals of assets and activities related to portfolio streamlining and disposals of equity and debt instruments. For 2020, it also includes the sale to Baxter of operations relating to Seprafilm ® for a selling price (before taxes) of €311 million. (see Note D.7.1.).

Principal changes in the scop_8

Principal changes in the scope of consolidation in 2021 and 2020 - Summary of Purchase Price Allocation (Details) - EUR (€) € in Millions	Sep. 14, 2021	Sep. 28, 2020	Jan. 23, 2020
Translate Bio
Disclosure of detailed information about business combination [line items]
Other intangible assets	€ 396
Deferred tax liabilities	(93)
Other current and non-current assets and liabilities	235
Cash and cash equivalents	247
Shire contingent consideration liability (see Note D.18.)	(323)
Net assets of Translate Bio	462
Goodwill	2,118
Purchase price	€ 2,580
Principia
Disclosure of detailed information about business combination [line items]
Other intangible assets		€ 2,534
Deferred tax liabilities		(436)
Other current and non-current assets and liabilities		(38)
Cash and cash equivalents		186
Net assets of Translate Bio		2,246
Goodwill		912
Purchase price		€ 3,158
Synthorx
Disclosure of detailed information about business combination [line items]
Other intangible assets			€ 1,549
Deferred tax liabilities			(269)
Other current and non-current assets and liabilities			36
Net assets of Translate Bio			1,316
Goodwill			930
Purchase price			€ 2,246

Property, plant and equipment -

Property, plant and equipment - Schedule of Property, Plant and Equipment (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021		Dec. 31, 2020
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance	€ 10,028	€ 9,365	[1]
Acquisitions and other increases	1,748	1,504		€ 1,310
Property, plant and equipment, ending balance	9,869	10,028		9,365	[1]
Gross value
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance	24,810	23,169		23,568
Changes in scope of consolidation	(2,104)	30		10
Acquisitions and other increases	1,748	1,504		1,310
Disposals and other decreases	(559)	(314)		(487)
Currency translation differences	347	443		(711)
Transfers	(318)	(22)		(521)
Property, plant and equipment, ending balance	23,924	24,810		23,169
Accumulated depreciation & impairment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance	(14,782)	(13,804)		(13,851)
Changes in scope of consolidation	1,533
Disposals and other decreases	518	299		460
Currency translation differences	(138)	(208)		345
Transfers	142	35		428
Depreciation expense	(1,142)	(1,065)		(1,143)
Impairment losses, net of reversals	(186)	(39)		(43)
Property, plant and equipment, ending balance	(14,055)	(14,782)		(13,804)
Land
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance	231	226
Property, plant and equipment, ending balance	227	231		226
Land | Gross value
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance	240	236		255
Changes in scope of consolidation	(17)	0		0
Acquisitions and other increases	0	0		0
Disposals and other decreases	(1)	(3)		(11)
Currency translation differences	17	6		(13)
Transfers	(2)	1		5
Property, plant and equipment, ending balance	237	240		236
Land | Accumulated depreciation & impairment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance	(9)	(10)		(11)
Changes in scope of consolidation	0
Disposals and other decreases	0	0		1
Currency translation differences	0	0		0
Transfers	0	1		0
Depreciation expense	0	0		0
Impairment losses, net of reversals	(1)	0		0
Property, plant and equipment, ending balance	(10)	(9)		(10)
Buildings
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance	2,980	2,930
Property, plant and equipment, ending balance	3,103	2,980		2,930
Buildings | Gross value
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance	7,170	6,828		7,282
Changes in scope of consolidation	(294)	11		6
Acquisitions and other increases	11	10		16
Disposals and other decreases	(161)	(75)		(173)
Currency translation differences	122	169		(264)
Transfers	480	227		(39)
Property, plant and equipment, ending balance	7,328	7,170		6,828
Buildings | Accumulated depreciation & impairment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance	(4,190)	(3,898)		(4,065)
Changes in scope of consolidation	201
Disposals and other decreases	133	74		168
Currency translation differences	(52)	(80)		127
Transfers	89	23		252
Depreciation expense	(356)	(306)		(356)
Impairment losses, net of reversals	(50)	(3)		(24)
Property, plant and equipment, ending balance	(4,225)	(4,190)		(3,898)
Machinery and equipment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance	3,308	3,335
Property, plant and equipment, ending balance	3,211	3,308		3,335
Machinery and equipment | Gross value
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance	11,648	11,127		11,053
Changes in scope of consolidation	(1,480)	15		3
Acquisitions and other increases	54	51		40
Disposals and other decreases	(240)	(153)		(177)
Currency translation differences	144	155		(276)
Transfers	722	453		484
Property, plant and equipment, ending balance	10,848	11,648		11,127
Machinery and equipment | Accumulated depreciation & impairment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance	(8,340)	(7,792)		(7,660)
Changes in scope of consolidation	1,202
Disposals and other decreases	201	149		166
Currency translation differences	(69)	(99)		169
Transfers	49	16		150
Depreciation expense	(622)	(592)		(605)
Impairment losses, net of reversals	(58)	(22)		(12)
Property, plant and equipment, ending balance	(7,637)	(8,340)		(7,792)
Fixtures, fittings and other
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance	540	543
Property, plant and equipment, ending balance	500	540		543
Fixtures, fittings and other | Gross value
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance	2,655	2,524		2,587
Changes in scope of consolidation	(163)	2		1
Acquisitions and other increases	41	39		46
Disposals and other decreases	(155)	(80)		(123)
Currency translation differences	29	34		(67)
Transfers	108	136		80
Property, plant and equipment, ending balance	2,515	2,655		2,524
Fixtures, fittings and other | Accumulated depreciation & impairment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance	(2,115)	(1,981)		(1,984)
Changes in scope of consolidation	130
Disposals and other decreases	153	75		117
Currency translation differences	(22)	(29)		49
Transfers	5	(11)		26
Depreciation expense	(164)	(167)		(182)
Impairment losses, net of reversals	(2)	(2)		(7)
Property, plant and equipment, ending balance	(2,015)	(2,115)		(1,981)
Property, plant and equipment in process
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance	2,969	2,331
Property, plant and equipment, ending balance	2,828	2,969		2,331
Property, plant and equipment in process | Gross value
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance	3,097	2,454		2,391
Changes in scope of consolidation	(150)	2		0
Acquisitions and other increases	1,642	1,404		1,208
Disposals and other decreases	(2)	(3)		(3)
Currency translation differences	35	79		(91)
Transfers	(1,626)	(839)		(1,051)
Property, plant and equipment, ending balance	2,996	3,097		2,454
Property, plant and equipment in process | Accumulated depreciation & impairment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance	(128)	(123)		(131)
Changes in scope of consolidation	0
Disposals and other decreases	31	1		8
Currency translation differences	5	0		0
Transfers	(1)	6		0
Depreciation expense	0	0		0
Impairment losses, net of reversals	(75)	(12)		0
Property, plant and equipment, ending balance	€ (168)	€ (128)		€ (123)
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Property, plant and equipment_2

Property, plant and equipment - Summary of Acquisitions and Capitalized Interest by Operating Segment (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of acquisitions of property plant and equipment by operating segments [line items]
Acquisitions	€ 1,748	€ 1,504	€ 1,310
Capitalized interest	17	14	11
Pharmaceuticals
Disclosure of acquisitions of property plant and equipment by operating segments [line items]
Acquisitions	1,049	1,007	831
Pharmaceuticals | Industrial facilities
Disclosure of acquisitions of property plant and equipment by operating segments [line items]
Acquisitions	597	534	634
Pharmaceuticals | Research sites
Disclosure of acquisitions of property plant and equipment by operating segments [line items]
Acquisitions	153	277	152
Pharmaceuticals | Other
Disclosure of acquisitions of property plant and equipment by operating segments [line items]
Acquisitions	299	199	45
Vaccines
Disclosure of acquisitions of property plant and equipment by operating segments [line items]
Acquisitions	629	421	384
Consumer Healthcare
Disclosure of acquisitions of property plant and equipment by operating segments [line items]
Acquisitions	€ 70	€ 73	€ 95

Property, plant and equipment_3

Property, plant and equipment - Summary of Off Balance Sheet Commitments Relating to Property, Plant and Equipment (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Property, plant and equipment [abstract]
Firm orders of property, plant and equipment	€ 861	€ 769	€ 708
Property, plant and equipment pledged as security for liabilities	€ 0	€ 9	€ 0

Property, plant and equipment_4

Property, plant and equipment - Summary of Impairment Losses Recognised in Property, Plant and Equipment (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Property, plant and equipment [abstract]
Net impairment losses on property, plant and equipment	€ 186	€ 39	€ 43

Property, plant and equipment_5

Property, plant and equipment - Summary of Property, Plant and Equipment Leased (Details) € in Millions	1 Months Ended	12 Months Ended
	Dec. 31, 2018 lease	Dec. 31, 2022 EUR (€)	Dec. 31, 2021 EUR (€)		Dec. 31, 2020 EUR (€)		Dec. 31, 2019 EUR (€)
Disclosure of detailed information about property, plant and equipment [line items]
Right-of-use assets at beginning of period		€ 1,948	€ 1,198	[1]
Right-of-use assets at end of period		1,815	1,948		€ 1,198	[1]
Right-of-use assets		€ 1,815	1,948		1,198	[1]
Lease liabilities			2,181		2,108		€ 1,163
Cambridge, Massachusetts
Disclosure of detailed information about property, plant and equipment [line items]
Number of lease agreements signed | lease	2
Initial lease term	15 years	15 years
Office space, Cambridge, Massachusetts
Disclosure of detailed information about property, plant and equipment [line items]
Right-of-use assets at beginning of period		€ 320
Right-of-use assets at end of period			320
Right-of-use assets			320
Lease liabilities			320
Laboratory facilities, Cambridge, Massachusetts
Disclosure of detailed information about property, plant and equipment [line items]
Right-of-use assets at beginning of period		424
Right-of-use assets at end of period			424
Right-of-use assets			424
Lease liabilities			424
Gross value
Disclosure of detailed information about property, plant and equipment [line items]
Right-of-use assets at beginning of period		2,745	1,711		1,583
Changes in scope of consolidation		(26)	93		15
Acquisitions and other increases		292	963		340
Disposals and other decreases		(232)	(91)		(121)
Currency translation differences		101	76		(85)
Transfers		(8)	(7)		(21)
Right-of-use assets at end of period		2,872	2,745		1,711
Right-of-use assets		2,872	2,745		1,711		1,583
Accumulated depreciation & impairment
Disclosure of detailed information about property, plant and equipment [line items]
Right-of-use assets at beginning of period		(797)	(513)		(283)
Changes in scope of consolidation		14
Disposals and other decreases		82	40		44
Currency translation differences		(17)	(15)		22
Transfers		2	6		3
Depreciation and impairment charged in the period		(341)	(315)		(299)
Right-of-use assets at end of period		(1,057)	(797)		(513)
Right-of-use assets		€ (1,057)	€ (797)		€ (513)		€ (283)
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Property, plant and equipment_6

Property, plant and equipment - Additional Information (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about property, plant and equipment [line items]
Expense relating to short-term leases and low value assets	€ 26	€ 25	€ 27
Cash outflow for leases, excluding short-term leases	€ 389	€ 302	€ 269
Office and industrial premises
Disclosure of detailed information about property, plant and equipment [line items]
Leased assets, percentage	93%
Vehicle fleet
Disclosure of detailed information about property, plant and equipment [line items]
Leased assets, percentage	7%

Goodwill and other intangible_3

Goodwill and other intangible assets - Schedule of Movements in Goodwill (Details) - Goodwill - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of reconciliation of changes in goodwill [line items]
Beginning balance	€ 48,056	€ 44,364	€ 44,519
Acquisitions during the period	609	2,179	1,843
Other movements during the period	(258)	(89)	(75)
Currency translation differences	1,485	1,602	(1,923)
Ending balance	€ 49,892	€ 48,056	€ 44,364

Goodwill and other intangible_4

Goodwill and other intangible assets - Additional Information (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020		Feb. 08, 2022	Sep. 14, 2021	Sep. 28, 2020	Jan. 23, 2020
Disclosure of reconciliation of changes in goodwill [line items]
Goodwill	€ 49,892	€ 48,056	€ 44,364	[1]
Intangible assets other than goodwill	21,640	21,407	18,341	[1]
Gross value
Disclosure of reconciliation of changes in goodwill [line items]
Acquisitions and other increases	571	616	818
Marketed products
Disclosure of reconciliation of changes in goodwill [line items]
Intangible assets other than goodwill	€ 12,700	11,700	11,400
Useful life, intangible assets other than goodwill (in years)	10 years
Technological Platforms
Disclosure of reconciliation of changes in goodwill [line items]
Intangible assets other than goodwill	€ 2,200	€ 1,200	€ 200
Useful life, intangible assets other than goodwill (in years)	18 years
Acquisitions and other increases	€ 525
Other intangible assets excluding software
Disclosure of reconciliation of changes in goodwill [line items]
Acquisitions and other increases	472
Enjaymo | Gross value
Disclosure of reconciliation of changes in goodwill [line items]
Acquisitions and other increases	854
Enjaymo | Accumulated impairment
Disclosure of reconciliation of changes in goodwill [line items]
Acquisitions and other increases	€ 363
Amunix
Disclosure of reconciliation of changes in goodwill [line items]
Identifiable intangible assets recognised as of acquisition date					€ 493
Goodwill					€ 609
Translate Bio
Disclosure of reconciliation of changes in goodwill [line items]
Identifiable intangible assets recognised as of acquisition date						€ 396
Goodwill						€ 2,118
Principia
Disclosure of reconciliation of changes in goodwill [line items]
Identifiable intangible assets recognised as of acquisition date							€ 2,534
Goodwill							€ 912
Synthorx
Disclosure of reconciliation of changes in goodwill [line items]
Identifiable intangible assets recognised as of acquisition date								€ 1,549
Goodwill								€ 930
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Goodwill and other intangible_5

Goodwill and other intangible assets - Schedule of Movements in Other Intangible Assets (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about intangible assets [line items]
Other intangible assets, beginning balance	€ 21,407	€ 18,341
Amortization expense	(2,053)	(1,580)	€ (1,681)	[1]
Other intangible assets, ending balance	21,640	21,407	18,341
Gross value
Disclosure of detailed information about intangible assets [line items]
Other intangible assets, beginning balance	78,865	72,307	71,296
Changes in scope of consolidation	464	3,626	4,083
Acquisitions and other increases	571	616	818
Disposals and other decreases	(543)	(502)	(333)
Currency translation differences	2,533	2,818	(3,557)
Transfers	(174)	0	0
Other intangible assets, ending balance	81,716	78,865	72,307
Accumulated amortization & impairment
Disclosure of detailed information about intangible assets [line items]
Other intangible assets, beginning balance	(57,458)	(53,966)	(54,787)
Changes in scope of consolidation	11
Amortization expense	(2,196)	(1,740)	(1,819)
Impairment losses, net of reversals	454	(192)	(330)
Disposals and other decreases	525	462	321
Currency translation differences	(1,591)	(2,022)	2,649
Transfers	179		0
Other intangible assets, ending balance	(60,076)	(57,458)	(53,966)
Acquired R&D
Disclosure of detailed information about intangible assets [line items]
Other intangible assets, beginning balance	7,730	6,092
Other intangible assets, ending balance	6,226	7,730	6,092
Acquired R&D | Gross value
Disclosure of detailed information about intangible assets [line items]
Other intangible assets, beginning balance	11,207	9,600	5,730
Changes in scope of consolidation	0	1,805	3,951
Acquisitions and other increases	277	339	654
Disposals and other decreases	(72)	(313)	(44)
Currency translation differences	518	560	(593)
Transfers	(1,576)	(784)	(98)
Other intangible assets, ending balance	10,354	11,207	9,600
Acquired R&D | Accumulated amortization & impairment
Disclosure of detailed information about intangible assets [line items]
Other intangible assets, beginning balance	(3,477)	(3,508)	(3,396)
Changes in scope of consolidation	0
Amortization expense	0	0	0
Impairment losses, net of reversals	(1,107)	(150)	(328)
Disposals and other decreases	75	313	44
Currency translation differences	(7)	(132)	158
Transfers	388		14
Other intangible assets, ending balance	(4,128)	(3,477)	(3,508)
Products, trademarks and other rights
Disclosure of detailed information about intangible assets [line items]
Other intangible assets, beginning balance	13,162	11,729
Other intangible assets, ending balance	14,927	13,162	11,729
Products, trademarks and other rights | Gross value
Disclosure of detailed information about intangible assets [line items]
Other intangible assets, beginning balance	65,906	61,074	63,953
Changes in scope of consolidation	499	1,821	132
Acquisitions and other increases	195	159	58
Disposals and other decreases	(423)	(173)	(243)
Currency translation differences	1,994	2,234	(2,926)
Transfers	1,408	791	100
Other intangible assets, ending balance	69,579	65,906	61,074
Products, trademarks and other rights | Accumulated amortization & impairment
Disclosure of detailed information about intangible assets [line items]
Other intangible assets, beginning balance	(52,744)	(49,345)	(50,314)
Changes in scope of consolidation	0
Amortization expense	(2,099)	(1,621)	(1,707)
Impairment losses, net of reversals	1,561	(42)	(2)
Disposals and other decreases	411	133	232
Currency translation differences	(1,567)	(1,869)	2,460
Transfers	(214)		(14)
Other intangible assets, ending balance	(54,652)	(52,744)	(49,345)
Software
Disclosure of detailed information about intangible assets [line items]
Other intangible assets, beginning balance	515	520
Other intangible assets, ending balance	487	515	520
Software | Gross value
Disclosure of detailed information about intangible assets [line items]
Other intangible assets, beginning balance	1,752	1,633	1,613
Changes in scope of consolidation	(35)	0	0
Acquisitions and other increases	99	118	106
Disposals and other decreases	(48)	(16)	(46)
Currency translation differences	21	24	(38)
Transfers	(6)	(7)	(2)
Other intangible assets, ending balance	1,783	1,752	1,633
Software | Accumulated amortization & impairment
Disclosure of detailed information about intangible assets [line items]
Other intangible assets, beginning balance	(1,237)	(1,113)	(1,077)
Changes in scope of consolidation	11
Amortization expense	(97)	(119)	(112)
Impairment losses, net of reversals	0	0	0
Disposals and other decreases	39	16	45
Currency translation differences	(17)	(21)	31
Transfers	5		0
Other intangible assets, ending balance	(1,296)	€ (1,237)	€ (1,113)
IO License And Collaboration Agreement | Accumulated amortization & impairment
Disclosure of detailed information about intangible assets [line items]
Amortization expense	€ (226)
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Goodwill and other intangible_6

Goodwill and other intangible assets - Detailed Information for Principal Marketed Products (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	€ 21,640	€ 21,407	€ 18,341	[1]
Marketed products
Disclosure of detailed information about intangible assets [line items]
Concentration risk percentage	92%
Other intangible assets	€ 12,700	11,700	11,400
Useful life, intangible assets other than goodwill (in years)	10 years
Total: principal marketed products
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	€ 11,683	10,752	10,341
Genzyme
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	€ 621	1,032	1,485
Useful life, intangible assets other than goodwill (in years)	10 years
Remaining amortisation period of intangible assets material to entity	2 years
Boehringer Ingelheim Consumer Healthcare
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	€ 2,037	2,213	2,489
Useful life, intangible assets other than goodwill (in years)	17 years
Remaining amortisation period of intangible assets material to entity	12 years
Aventis
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	€ 58	73	110
Useful life, intangible assets other than goodwill (in years)	9 years
Remaining amortisation period of intangible assets material to entity	10 years
Chattem
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	€ 574	593	602
Useful life, intangible assets other than goodwill (in years)	23 years
Remaining amortisation period of intangible assets material to entity	11 years
Protein Sciences
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	€ 498	532	554
Useful life, intangible assets other than goodwill (in years)	13 years
Remaining amortisation period of intangible assets material to entity	8 years
Ablynx
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	€ 1,357	1,494	1,861
Useful life, intangible assets other than goodwill (in years)	14 years
Remaining amortisation period of intangible assets material to entity	10 years
Bioverativ
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	€ 4,836	3,065	3,240
Useful life, intangible assets other than goodwill (in years)	13 years
Remaining amortisation period of intangible assets material to entity	9 years
Kadmon
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	€ 1,702	€ 1,750	€ 0
Useful life, intangible assets other than goodwill (in years)	12 years
Remaining amortisation period of intangible assets material to entity	11 years
Gross value | Total: principal marketed products
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	€ 62,827
Gross value | Genzyme
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	10,490
Gross value | Boehringer Ingelheim Consumer Healthcare
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	3,633
Gross value | Aventis
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	34,684
Gross value | Chattem
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	1,360
Gross value | Protein Sciences
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	857
Gross value | Ablynx
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	1,966
Gross value | Bioverativ
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	7,955
Gross value | Kadmon
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	1,882
Accumulated amortization & impairment | Total: principal marketed products
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	(51,144)
Accumulated amortization & impairment | Genzyme
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	(9,869)
Accumulated amortization & impairment | Boehringer Ingelheim Consumer Healthcare
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	(1,596)
Accumulated amortization & impairment | Aventis
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	(34,626)
Accumulated amortization & impairment | Chattem
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	(786)
Accumulated amortization & impairment | Protein Sciences
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	(359)
Accumulated amortization & impairment | Ablynx
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	(609)
Accumulated amortization & impairment | Bioverativ
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	(3,119)
Accumulated amortization & impairment | Kadmon
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	€ (180)
Bottom of range
Disclosure of detailed information about intangible assets [line items]
Useful life, intangible assets other than goodwill (in years)	1 year
Top of range
Disclosure of detailed information about intangible assets [line items]
Useful life, intangible assets other than goodwill (in years)	25 years
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Goodwill and other intangible_7

Goodwill and other intangible assets - Amortization of Softwares Recognized in Income Statement (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about intangible assets [line items]
Cost of sales	€ 13,695	€ 12,255	€ 12,159	[1]
Research and development expenses	6,706	5,692	5,530	[1]
Selling and general expenses	10,492	9,555	9,391	[1]
Other operating expenses	2,531	1,805	1,415	[1]
Amortization expense	2,053	1,580	1,681	[1]
Amortization of computer software and other rights of an industrial or operational nature
Disclosure of detailed information about intangible assets [line items]
Cost of sales	10	18	19
Research and development expenses	1	3	2
Selling and general expenses	82	98	87
Other operating expenses	4	0	4
Amortization expense	€ 97	€ 119	€ 112
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Impairment of intangible asse_3

Impairment of intangible assets and property, plant and equipment - Schedule of Allocation of Goodwill (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	[1]
Disclosure of reconciliation of changes in goodwill [line items]
Goodwill	€ 49,892	€ 48,056	€ 44,364
Pharmaceuticals
Disclosure of reconciliation of changes in goodwill [line items]
Goodwill	39,421
Consumer Healthcare
Disclosure of reconciliation of changes in goodwill [line items]
Goodwill	6,690
Vaccines
Disclosure of reconciliation of changes in goodwill [line items]
Goodwill	€ 3,781
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Impairment of intangible asse_4

Impairment of intangible assets and property, plant and equipment - Additional Information (Details)	12 Months Ended
	Dec. 31, 2022 EUR (€) segment	Dec. 31, 2021 EUR (€)	Dec. 31, 2020 EUR (€)
Disclosure of impairment loss and reversal of impairment loss [line items]
Number of operating segments | segment	3
Discount rate	260%
Perpetual growth rate	430%
Operating margin rate	670%
Impairment of goodwill recognized | €	€ 0	€ 0	€ 0
Bottom of range
Disclosure of impairment loss and reversal of impairment loss [line items]
After tax discount rates	7.25%
Top of range
Disclosure of impairment loss and reversal of impairment loss [line items]
After tax discount rates	8.25%
Cash-generating units
Disclosure of impairment loss and reversal of impairment loss [line items]
Uniform pre-tax discount rates	9.80%
Cash-generating units | CGUs
Disclosure of impairment loss and reversal of impairment loss [line items]
Uniform impairment testing percentage	7.20%
Pharmaceuticals | Goodwill
Disclosure of impairment loss and reversal of impairment loss [line items]
Perpetual growth rates applied to future cash flows	0%
Pharmaceuticals | Cash-generating units | CGUs
Disclosure of impairment loss and reversal of impairment loss [line items]
Rate used for Impairment of goodwill	7.25%
Pre-tax discount rates	9.90%
Consumer Healthcare | Goodwill
Disclosure of impairment loss and reversal of impairment loss [line items]
Perpetual growth rates applied to future cash flows	1%
Consumer Healthcare | Cash-generating units | CGUs
Disclosure of impairment loss and reversal of impairment loss [line items]
Rate used for Impairment of goodwill	7%
Pre-tax discount rates	9.40%
Vaccines | Goodwill
Disclosure of impairment loss and reversal of impairment loss [line items]
Perpetual growth rates applied to future cash flows	0%
Vaccines | Cash-generating units | CGUs
Disclosure of impairment loss and reversal of impairment loss [line items]
Rate used for Impairment of goodwill	7.25%
Pre-tax discount rates	9.90%

Impairment of intangible asse_5

Impairment of intangible assets and property, plant and equipment - Summary of Net Impairment Losses of Other Intangible Assets (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020		Dec. 31, 2019
Disclosure of impairment loss and reversal of impairment loss [line items]
Impairment of intangible assets	€ (454)	€ 192	€ 330	[1]
Eloctate
Disclosure of impairment loss and reversal of impairment loss [line items]
Reversal amount	2,154
Impairment of intangible assets	1,651
Eloctate | Other intangible assets
Disclosure of impairment loss and reversal of impairment loss [line items]
Impairment of intangible assets					€ 2,800
Marketed products | Eloctate
Disclosure of impairment loss and reversal of impairment loss [line items]
Reversal amount	1,554
Research and development projects | Eloctate
Disclosure of impairment loss and reversal of impairment loss [line items]
Reversal amount	600
Other intangible assets
Disclosure of impairment loss and reversal of impairment loss [line items]
Impairment of other intangible assets, net of reversals (excluding software)	(454)	192	330
Other intangible assets | Marketed products
Disclosure of impairment loss and reversal of impairment loss [line items]
Impairment of other intangible assets, net of reversals (excluding software)	(1,561)	42	2
Other intangible assets | Research and development projects
Disclosure of impairment loss and reversal of impairment loss [line items]
Impairment of other intangible assets, net of reversals (excluding software)	1,107	150	328
Other intangible assets | SAR444245
Disclosure of impairment loss and reversal of impairment loss [line items]
Impairment of other intangible assets, net of reversals (excluding software)	1,586
Pharmaceuticals | Other intangible assets | Marketed products
Disclosure of impairment loss and reversal of impairment loss [line items]
Impairment of other intangible assets, net of reversals (excluding software)	(1,542)	1	2
Consumer Healthcare | Other intangible assets | Marketed products
Disclosure of impairment loss and reversal of impairment loss [line items]
Impairment of other intangible assets, net of reversals (excluding software)	(35)	41	0
Vaccines | Other intangible assets | Marketed products
Disclosure of impairment loss and reversal of impairment loss [line items]
Impairment of other intangible assets, net of reversals (excluding software)	€ 16	€ 0	€ 0
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Investments accounted for usi_3

Investments accounted for using the equity method - Summary of Investments in Associates and Joint Ventures (Details) - EUR (€) € in Millions	8 Months Ended	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of transactions between related parties [line items]
Investments in subsidiaries, joint ventures and associates	€ 677	€ 677	€ 250	€ 201
Infraserv GmbH & Co. Höchst KG
Disclosure of transactions between related parties [line items]
Proportion of ownership interest in joint venture (in percent)		31.20%
Investments in joint ventures	97	€ 97	80	72
MSP Vaccine Company (formerly MCM company)
Disclosure of transactions between related parties [line items]
Proportion of ownership interest in joint venture (in percent)		50%
Investments in joint ventures	104	€ 104	88	44
Other investments
Disclosure of transactions between related parties [line items]
Proportion of ownership interest in joint venture (in percent)		0%
Investments in joint ventures	€ 84	€ 84	82	85
EUROAPI
Disclosure of transactions between related parties [line items]
Proportion of ownership interest in associate (in percent)	30.10%	30.10%
Investments in joint ventures	€ 392	€ 392	€ 0	€ 0
MCM Vaccine B.V. | MSP Vaccine Company (formerly MCM company)
Disclosure of transactions between related parties [line items]
Proportion of ownership interest in joint venture (in percent)		100%

Investments accounted for usi_4

Investments accounted for using the equity method - Summary of Share of Profit or Loss and Other Comprehensive Income of Associates and Joint Ventures (Details) - EUR (€) € in Millions		12 Months Ended
	May 29, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of transactions between related parties [line items]
Share of profit/(loss) from investments accounted for using the equity method		€ 68	€ 39	€ 359
Joint ventures
Disclosure of transactions between related parties [line items]
Share of profit/(loss) from investments accounted for using the equity method		74	26	4
Share of other comprehensive income from investments accounted for using the equity method		(2)	(6)	8
Total		72	20	12
Associates
Disclosure of transactions between related parties [line items]
Share of profit/(loss) from investments accounted for using the equity method		(6)	13	355
Share of other comprehensive income from investments accounted for using the equity method		(3)	0	(311)
Total		€ (9)	€ 13	44
Regeneron
Disclosure of transactions between related parties [line items]
Share of profit/(loss) from investments accounted for using the equity method	€ 343			€ 343

Investments accounted for usi_5

Investments accounted for using the equity method - Summary of Principal Transactions and Balances with Related Parties (Details) - Associates and joint ventures - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of transactions between related parties [line items]
Sales	€ 131	€ 70	€ 75
Royalties and other income	81	66	97
Accounts receivable and other receivables	174	116	50
Purchases and other expenses (including research expenses)	477	178	747
Accounts payable and other payables	€ 132	€ 28	€ 15

Investments accounted for usi_6

Investments accounted for using the equity method - Additional Information (Details) - EUR (€)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Associates and joint ventures
Disclosure of transactions between related parties [line items]
Funding commitments to associates and joint ventures	€ 0	€ 0	€ 0

Other non-current assets - Summ

Other non-current assets - Summary of Other Non-current Assets (Details) € in Millions, $ in Millions	Mar. 29, 2022 USD ($)	Jan. 07, 2022 USD ($)	Dec. 31, 2022 EUR (€)	Dec. 31, 2021 EUR (€)	Dec. 31, 2020 EUR (€)
Disclosure Of Other Non Current Assets [Line Items]
Other financial assets at fair value through profit or loss			€ 823	€ 902	€ 890
Pre-funded pension obligations			269	408	177
Long-term prepaid expenses			286	59	92
Long-term loans and advances and other non-current receivables			452	485	537
Derivative financial instruments			0	3	24
Other non-current assets			3,095	3,127	2,734	[1]
Non-current finance lease receivables			164
Non-current finance lease receivables, gross			227
Exscientia
Disclosure Of Other Non Current Assets [Line Items]
Upfront payment | $		$ 100
IGM Biosciences, Inc
Disclosure Of Other Non Current Assets [Line Items]
Upfront payment | $	$ 150
Trading equity securities
Disclosure Of Other Non Current Assets [Line Items]
Fair value through other comprehensive income			936	823	588
Debt securities
Disclosure Of Other Non Current Assets [Line Items]
Fair value through other comprehensive income			€ 329	€ 447	€ 426
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Other non-current assets - Addi

Other non-current assets - Additional Information (Details) € in Millions, $ in Millions		1 Months Ended		12 Months Ended
	May 29, 2020 EUR (€) shares	Oct. 31, 2022 EUR (€)	Jun. 30, 2022 USD ($)	Dec. 31, 2022 EUR (€)	Dec. 31, 2021 EUR (€)	Dec. 31, 2020 EUR (€) shares		Aug. 31, 2022 EUR (€)	Sep. 14, 2021	Jun. 23, 2020
Disclosure Of Other Non Current Assets [Line Items]
Proceeds from sales of investments accounted for using equity method				€ 0	€ 0	€ 10,370	[1]
Pre-tax impact on other comprehensive income				€ 39
Fair value of SPMSD contingent consideration
Disclosure Of Other Non Current Assets [Line Items]
Increase in contingent consideration				1%
Level 1
Disclosure Of Other Non Current Assets [Line Items]
Total financial assets measured at fair value				€ 10,765	6,449	10,022
Quoted euro denominated senior bonds
Disclosure Of Other Non Current Assets [Line Items]
Debt instruments at fair value through other comprehensive income				329
Senior bond
Disclosure Of Other Non Current Assets [Line Items]
Financial assets held for investments					447	426
Financial instruments held to fund deferred compensation plan
Disclosure Of Other Non Current Assets [Line Items]
Financial investments				512	549	453
Trading equity securities
Disclosure Of Other Non Current Assets [Line Items]
Fair value through other comprehensive income				936	823	588
Trading equity securities | Level 1
Disclosure Of Other Non Current Assets [Line Items]
Fair value through other comprehensive income				387	396	439
Unquoted equity investments
Disclosure Of Other Non Current Assets [Line Items]
Investments in equity instruments designated at fair value through OCI				549	427	149
Gain on disposal		€ 175
Unquoted equity investments | Onduo
Disclosure Of Other Non Current Assets [Line Items]
Proportion of ownership interests held by non-controlling interests		19%
Unquoted equity investments | Level 1
Disclosure Of Other Non Current Assets [Line Items]
Total financial assets measured at fair value				0	0	0
Unquoted equity investments | Quoted euro denominated senior bonds
Disclosure Of Other Non Current Assets [Line Items]
Exchange for financial assets held to meet obligations to employees under post-employment benefit plans				104
Quoted equity securities
Disclosure Of Other Non Current Assets [Line Items]
Unrealized after-tax losses				(256)	(322)	200
SPMSD contingent consideration asset
Disclosure Of Other Non Current Assets [Line Items]
Fair value of the contingent consideration				303	378	483
Non current asset | Fair value of SPMSD contingent consideration
Disclosure Of Other Non Current Assets [Line Items]
Fair value of the contingent consideration				196	275	374
Unquoted debt securities not meeting the definition of equity instruments
Disclosure Of Other Non Current Assets [Line Items]
Total financial assets measured at fair value				115	78	63
Unquoted debt securities not meeting the definition of equity instruments | Level 1
Disclosure Of Other Non Current Assets [Line Items]
Total financial assets measured at fair value				0	€ 0	0
Increase of ten percent basis point in market interest rate | Debt instruments
Disclosure Of Other Non Current Assets [Line Items]
Other comprehensive income before tax				1
Increase of ten percent basis point in market interest rate | Quoted debt instruments
Disclosure Of Other Non Current Assets [Line Items]
Other comprehensive income before tax				1
Translate Bio
Disclosure Of Other Non Current Assets [Line Items]
Investments in equity instruments designated at fair value through OCI, ownership percentage										5%
Translate Bio
Disclosure Of Other Non Current Assets [Line Items]
Investments in equity instruments designated at fair value through OCI, ownership percentage					8%				5%
Investments in equity instruments designated at fair value through OCI					€ 74
Regeneron
Disclosure Of Other Non Current Assets [Line Items]
Fair value through other comprehensive income	€ 221					€ 111
Proceeds from sales of investments accounted for using equity method | $			$ 174
Sale of stock, number of shares issued in transaction (in shares) | shares	22,800,000
Non-current financial assets, number of shares (in shares) | shares	400,000					279,766,000,000
Innovent Biologics
Disclosure Of Other Non Current Assets [Line Items]
Investments in equity instruments designated at fair value through other comprehensive income, transaction amount				€ 228				€ 250
Associates | Trading equity securities
Disclosure Of Other Non Current Assets [Line Items]
Fair value through other comprehensive income						€ 357
[1](j)    Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Assets held for sale or excha_3

Assets held for sale or exchange and liabilities related to assets held for sale or exchange - Summary of Assets Held for Sale or Exchange, and Liabilities Related to Assets Held for Sale or Exchange (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Subclassifications of assets, liabilities and equities [abstract]
Assets held for sale or exchange	€ 85	€ 89	€ 83	[1]
Liabilities related to assets held for sale or exchange	€ 10	€ 0	€ 32	[2]
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[2]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Inventories - Schedule of Inven

Inventories - Schedule of Inventories (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of inventories [line items]
Raw materials	€ 1,474	€ 1,278	€ 975
Work in process	4,985	5,025	4,856
Finished goods	2,501	2,412	2,521
Total	8,960	8,715	8,352	[1]
Gross value
Disclosure of inventories [line items]
Raw materials	1,613	1,344	1,051
Work in process	5,663	5,579	5,398
Finished goods	2,748	2,696	2,739
Total	10,024	9,619	9,188
Allowances
Disclosure of inventories [line items]
Raw materials	139	66	76
Work in process	678	554	542
Finished goods	247	284	218
Total	€ 1,064	€ 904	€ 836
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Inventories - Additional Inform

Inventories - Additional Information (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Subclassifications of assets, liabilities and equities [abstract]
Inventories pledged as security for liabilities	€ 3	€ 20	€ 17

Accounts receivable - Summary o

Accounts receivable - Summary of Accounts Receivable (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of accounts receivable [line items]
Accounts receivable	€ 8,424	€ 7,568	€ 7,491	[1]
Gross value
Disclosure of accounts receivable [line items]
Accounts receivable	8,537	7,705	7,633
Allowances
Disclosure of accounts receivable [line items]
Accounts receivable	€ 113	€ 137	€ 142
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Accounts receivable - Additiona

Accounts receivable - Additional Information (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Subclassifications of assets, liabilities and equities [abstract]
Impairment loss recognised in profit or loss, trade receivables	€ 1	€ 12	€ 30
Gross value of overdue receivables	452	455	549
Derecognized receivables	€ 131	€ 3	€ 18

Accounts receivable - Summary_2

Accounts receivable - Summary of Gross Value of Overdue Receivables (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of financial assets that are either past due or impaired [line items]
Overdue receivables gross value	€ 452	€ 455	€ 549
Less than 1 month
Disclosure of financial assets that are either past due or impaired [line items]
Overdue receivables gross value	118	169	271
1 to 3 months
Disclosure of financial assets that are either past due or impaired [line items]
Overdue receivables gross value	161	151	97
3 to 6 months
Disclosure of financial assets that are either past due or impaired [line items]
Overdue receivables gross value	87	67	52
6 to 12 months
Disclosure of financial assets that are either past due or impaired [line items]
Overdue receivables gross value	35	12	34
Later than 12 months
Disclosure of financial assets that are either past due or impaired [line items]
Overdue receivables gross value	€ 51	€ 56	€ 95

Other current assets (Details)

Other current assets (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Subclassifications of assets, liabilities and equities [abstract]
Tax receivables, other than corporate income taxes	€ 658	€ 802	€ 687
Prepaid expenses	714	615	525
Other receivables	1,290	805	567
Interest rate derivatives measured at fair value (see Note D.20.)	0	11	0
Currency derivatives measured at fair value (see Note D.20.)	206	284	58
Other current financial assets	664	1,054	900
Total	€ 3,532	€ 3,571	€ 2,737	[1]
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Financial assets and liabilit_3

Financial assets and liabilities measured at fair value - Summary of Assets and Liabilities Measured at Fair Value (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Unquoted debt securities not meeting the definition of equity instruments
Disclosure of information on income statement [line items]
Total financial assets measured at fair value	€ 115	€ 78	€ 63
Level 1
Disclosure of information on income statement [line items]
Total financial assets measured at fair value	10,765	6,449	10,022
Total financial liabilities measured at fair value	0	0	0
Level 1 | Bayer contingent purchase consideration arising from the acquisition of Genzyme
Disclosure of information on income statement [line items]
Total financial liabilities measured at fair value	0	0	0
Level 1 | MSD contingent consideration (European vaccines business)
Disclosure of information on income statement [line items]
Total financial liabilities measured at fair value	0	0	0
Level 1 | Shire contingent consideration arising from the acquisition of Translate Bio
Disclosure of information on income statement [line items]
Total financial liabilities measured at fair value	0	0	0
Level 1 | Contingent consideration arising from acquisition of Amunix
Disclosure of information on income statement [line items]
Total financial liabilities measured at fair value	0	0	0
Level 1 | Other contingent consideration arising from business combinations and acquisitions
Disclosure of information on income statement [line items]
Total financial liabilities measured at fair value	0	0	0
Level 1 | Non-current derivatives
Disclosure of information on income statement [line items]
Total financial liabilities measured at fair value	0	0	0
Level 1 | Current derivatives
Disclosure of information on income statement [line items]
Total financial liabilities measured at fair value	0	0	0
Level 1 | Quoted equity investments
Disclosure of information on income statement [line items]
Total financial assets measured at fair value	387	396	439
Level 1 | Unquoted equity investments
Disclosure of information on income statement [line items]
Total financial assets measured at fair value	0	0	0
Level 1 | Quoted debt securities
Disclosure of information on income statement [line items]
Total financial assets measured at fair value	329	447	426
Level 1 | Unquoted debt securities not meeting the definition of equity instruments
Disclosure of information on income statement [line items]
Total financial assets measured at fair value	0	0	0
Level 1 | Contingent consideration relating to divestments
Disclosure of information on income statement [line items]
Total financial assets measured at fair value	0	0	0
Level 1 | Financial assets held to meet obligations under deferred compensation plans
Disclosure of information on income statement [line items]
Total financial assets measured at fair value	512	549	454
Level 1 | Non-current derivatives
Disclosure of information on income statement [line items]
Total financial assets measured at fair value	0	0	0
Level 1 | Current derivatives
Disclosure of information on income statement [line items]
Total financial assets measured at fair value	0	0	0
Level 1 | Mutual fund investments
Disclosure of information on income statement [line items]
Total financial assets measured at fair value	9,537	5,057	8,703
Level 2
Disclosure of information on income statement [line items]
Total financial assets measured at fair value	206	298	82
Total financial liabilities measured at fair value	326	85	297
Level 2 | Bayer contingent purchase consideration arising from the acquisition of Genzyme
Disclosure of information on income statement [line items]
Total financial liabilities measured at fair value	0	0	0
Level 2 | MSD contingent consideration (European vaccines business)
Disclosure of information on income statement [line items]
Total financial liabilities measured at fair value	0	0	0
Level 2 | Shire contingent consideration arising from the acquisition of Translate Bio
Disclosure of information on income statement [line items]
Total financial liabilities measured at fair value	0	0	0
Level 2 | Contingent consideration arising from acquisition of Amunix
Disclosure of information on income statement [line items]
Total financial liabilities measured at fair value	0	0	0
Level 2 | Other contingent consideration arising from business combinations and acquisitions
Disclosure of information on income statement [line items]
Total financial liabilities measured at fair value	0	0	0
Level 2 | Non-current derivatives
Disclosure of information on income statement [line items]
Total financial liabilities measured at fair value	232	6	92
Level 2 | Current derivatives
Disclosure of information on income statement [line items]
Total financial liabilities measured at fair value	94	79	205
Level 2 | Quoted equity investments
Disclosure of information on income statement [line items]
Total financial assets measured at fair value	0	0	0
Level 2 | Unquoted equity investments
Disclosure of information on income statement [line items]
Total financial assets measured at fair value	0	0	0
Level 2 | Quoted debt securities
Disclosure of information on income statement [line items]
Total financial assets measured at fair value	0	0	0
Level 2 | Unquoted debt securities not meeting the definition of equity instruments
Disclosure of information on income statement [line items]
Total financial assets measured at fair value	0	0	0
Level 2 | Contingent consideration relating to divestments
Disclosure of information on income statement [line items]
Total financial assets measured at fair value	0	0	0
Level 2 | Financial assets held to meet obligations under deferred compensation plans
Disclosure of information on income statement [line items]
Total financial assets measured at fair value	0	0	0
Level 2 | Non-current derivatives
Disclosure of information on income statement [line items]
Total financial assets measured at fair value	0	3	24
Level 2 | Current derivatives
Disclosure of information on income statement [line items]
Total financial assets measured at fair value	206	295	58
Level 2 | Mutual fund investments
Disclosure of information on income statement [line items]
Total financial assets measured at fair value	0	0	0
Level 3
Disclosure of information on income statement [line items]
Total financial assets measured at fair value	967	883	695
Total financial liabilities measured at fair value	779	714	605
Level 3 | Bayer contingent purchase consideration arising from the acquisition of Genzyme
Disclosure of information on income statement [line items]
Total financial liabilities measured at fair value	26	59	104
Level 3 | MSD contingent consideration (European vaccines business)
Disclosure of information on income statement [line items]
Total financial liabilities measured at fair value	204	269	312
Level 3 | Shire contingent consideration arising from the acquisition of Translate Bio
Disclosure of information on income statement [line items]
Total financial liabilities measured at fair value	380	354	0
Level 3 | Contingent consideration arising from acquisition of Amunix
Disclosure of information on income statement [line items]
Total financial liabilities measured at fair value	165	0	0
Level 3 | Other contingent consideration arising from business combinations and acquisitions
Disclosure of information on income statement [line items]
Total financial liabilities measured at fair value	4	32	189
Level 3 | Non-current derivatives
Disclosure of information on income statement [line items]
Total financial liabilities measured at fair value	0	0	0
Level 3 | Current derivatives
Disclosure of information on income statement [line items]
Total financial liabilities measured at fair value	0	0	0
Level 3 | Quoted equity investments
Disclosure of information on income statement [line items]
Total financial assets measured at fair value	0	0	0
Level 3 | Unquoted equity investments
Disclosure of information on income statement [line items]
Total financial assets measured at fair value	549	427	149
Level 3 | Quoted debt securities
Disclosure of information on income statement [line items]
Total financial assets measured at fair value	0	0	0
Level 3 | Unquoted debt securities not meeting the definition of equity instruments
Disclosure of information on income statement [line items]
Total financial assets measured at fair value	115	78	63
Level 3 | Contingent consideration relating to divestments
Disclosure of information on income statement [line items]
Total financial assets measured at fair value	303	378	483
Level 3 | Financial assets held to meet obligations under deferred compensation plans
Disclosure of information on income statement [line items]
Total financial assets measured at fair value	0	0	0
Level 3 | Non-current derivatives
Disclosure of information on income statement [line items]
Total financial assets measured at fair value	0	0	0
Level 3 | Current derivatives
Disclosure of information on income statement [line items]
Total financial assets measured at fair value	0	0	0
Level 3 | Mutual fund investments
Disclosure of information on income statement [line items]
Total financial assets measured at fair value	€ 0	€ 0	€ 0

Cash and cash equivalents (Deta

Cash and cash equivalents (Details) - EUR (€)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020		Dec. 31, 2019	[1]
Subclassifications of assets, liabilities and equities [abstract]
Cash	€ 1,385,000,000	€ 1,358,000,000	€ 1,144,000,000
Cash equivalents	11,351,000,000	8,740,000,000	12,771,000,000
Cash and cash equivalents	12,736,000,000	10,098,000,000	13,915,000,000	[1],[2]	€ 9,427,000,000
Cash equivalents, money market mutual funds	9,537,000,000	5,057,000,000	8,703,000,000
Cash equivalents, term deposits	1,167,000,000	2,768,000,000	3,259,000,000
Cash equivalents, commercial paper	0	179,000,000	74,000,000
Cash equivalents, captive insurance and reinsurance companies	€ 439,000,000	€ 427,000,000	€ 425,000,000
[1](j)    Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[2]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Net deferred tax position - Sum

Net deferred tax position - Summary of Net Deferred Tax Position (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred tax asset/(liability)	€ 3,540	€ 2,981	€ 2,406
Deferred tax liabilities	1,841	1,617	1,770	[1]
Reserves likely to be distributed in the foreseeable future	59,100
Deferred tax assets	5,381	4,598	4,176	[2]
Consolidation adjustments (intragroup margin in inventory)
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred tax asset/(liability)	1,388	1,292	1,142
Provision for pensions and other employee benefits
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred tax asset/(liability)	850	1,117	1,156
Remeasurement of other acquired intangible assets
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred tax asset/(liability)	(3,269)	(3,079)	(3,083)
Remeasurement of other acquired intangible assets | Bioverativ
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liabilities	1,429
Remeasurement of other acquired intangible assets | Principia
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liabilities	625
Remeasurement of other acquired intangible assets | Genzyme
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liabilities	150
Remeasurement of other acquired intangible assets | Ablynx N.V.
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liabilities	229
Remeasurement of other acquired intangible assets | Amunix
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liabilities	118
Recognition of acquired property, plant and equipment at fair value
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred tax asset/(liability)	(24)	(26)	(27)
Equity interests in subsidiaries and investments in other entities
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred tax asset/(liability)	(617)	(590)	(522)
Tax losses available for carry-forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred tax asset/(liability)	1,506	1,516	1,327
Stock options and other share-based payments
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred tax asset/(liability)	92	88	89
Accrued expenses and provisions deductible at time of payments
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred tax asset/(liability)	1,859	1,585	1,399
Other
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred tax asset/(liability)	1,755	1,078	925
Deferred tax relating to restructuring provisions
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	€ 256	€ 307	€ 259
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[2]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Net deferred tax position - Add

Net deferred tax position - Additional information (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Taxes [Abstract]
Temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements for which deferred tax liabilities have not been recognised	€ 10,600	€ 10,000	€ 11,500
Total deferred tax assets for tax loss carryforwards	2,650	2,391	1,658
Unused tax losses for which no deferred tax asset recognised	1,144	875	331
Unused capital losses for which no deferred tax asset recognised	488
Deferred tax assets not recognized as future recovery not probable	€ 995	€ 615	€ 346

Net deferred tax position - S_2

Net deferred tax position - Summary of Tax Losses Available for Carry-forward (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of tax losses available for carryforward [line items]
Tax losses available for carry-forward	€ 8,503	€ 7,644	€ 6,515
Tax loss carry-forwards on asset disposals	5	€ 5	€ 6
Year 1
Disclosure of tax losses available for carryforward [line items]
Tax losses available for carry-forward	0
Year 2
Disclosure of tax losses available for carryforward [line items]
Tax losses available for carry-forward	3
Year 3
Disclosure of tax losses available for carryforward [line items]
Tax losses available for carry-forward	21
Year 4
Disclosure of tax losses available for carryforward [line items]
Tax losses available for carry-forward	28
Year 5
Disclosure of tax losses available for carryforward [line items]
Tax losses available for carry-forward	102
Year 5 and later
Disclosure of tax losses available for carryforward [line items]
Tax losses available for carry-forward	€ 8,349

Consolidated shareholders_ eq_3

Consolidated shareholders’ equity - Additional Information (Details) - EUR (€)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of classes of share capital [line items]
Share capital	€ 2,521,671,464
Number of shares (in shares)	1,260,835,732
Par value per share (in euros per share)	€ 2
Hedges of net investments in foreign operations	€ (580,000,000)	€ (317,000,000)	€ (136,000,000)
Number of stock option not taken for computing diluted earning per share (in shares)		600,000	600,000
April 30, 2021
Disclosure of classes of share capital [line items]
Period of share repurchase program		18 months
April 28, 2020
Disclosure of classes of share capital [line items]
Period of share repurchase program			18 months
May 3, 2022
Disclosure of classes of share capital [line items]
Period of share repurchase program	18 months
Stock subscription option plan
Disclosure of classes of share capital [line items]
Increase in shareholders equity due to exercise of stock purchase option	€ 145,000,000
Number of shares issued by exercice of each option (in shares)	1

Consolidated shareholders_ eq_4

Consolidated shareholders’ equity - Summary of Treasury Shares Held (Details) - shares shares in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share Capital, Reserves And Other Equity Interest [Abstract]
Number of shares (in shares)	8,200	11,020	8,280	20
% of share capital for the period	0.65%	0.872%	0.658%	0.002%

Consolidated shareholders_ eq_5

Consolidated shareholders’ equity - Summary of Movements Share Capital (Details) - shares					12 Months Ended
	Dec. 14, 2022	Jul. 27, 2022	Jul. 28, 2021	Jul. 28, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of classes of share capital [line items]
Ending balance (in shares)					1,260,835,732
Share capital | Sanofi
Disclosure of classes of share capital [line items]
Beginning balance (in shares)					1,263,560,695	1,258,971,738	1,253,846,111
Capital increase by exercise of stock subscription options (in shares)					490,373	190,076	868,655
Capital increase by issuance of restricted shares (in shares)					1,499,987	1,836,179	1,666,256
Capital increase reserved for employees (in shares)		2,027,057	2,562,702	2,590,716
Reduction in share capital by cancellation of treasury shares (in shares)	(6,742,380)
Ending balance (in shares)					1,260,835,732	1,263,560,695	1,258,971,738

Consolidated shareholders_ eq_6

Consolidated shareholders’ equity - Principal Characteristics of Restricted Share Plans (Details) € / shares in Units, € in Millions	1 Months Ended		12 Months Ended
	Dec. 31, 2022 shares	May 31, 2022 shares	Dec. 31, 2022 EUR (€) shares € / shares	Dec. 31, 2021 EUR (€) shares € / shares	Dec. 31, 2020 EUR (€) shares € / shares
Restricted Share Plan 2022 | Performance share plan one
Disclosure of classes of share capital [line items]
Service period			3 years
Total number of shares awarded (in shares) | shares			3,344,432
Fair value of plan at the date of grant | €			€ 294
Restricted Share Plan 2022 | Performance share plan one | Without market condition
Disclosure of classes of share capital [line items]
Total number of shares awarded (in shares) | shares			2,000,627
Fair value per share awarded (in euros per share)			€ 91.19
Restricted Share Plan 2022 | Performance share plan one | With market condition
Disclosure of classes of share capital [line items]
Total number of shares awarded (in shares) | shares			1,343,805
Fair value per share awarded (in euros per share)			€ 86.65
Fair value per share awarded for three year service period, additional shares (in euros per share)			49
Fair value per share awarded for three year service period, to chief executive officer (in euros per share)			€ 84.46
Restricted Share Plan 2022 | Performance share plan two
Disclosure of classes of share capital [line items]
Service period			3 years
Total number of shares awarded (in shares) | shares			109,981
Fair value of plan at the date of grant | €			€ 8
Restricted Share Plan 2022 | Performance share plan two | Without market condition
Disclosure of classes of share capital [line items]
Total number of shares awarded (in shares) | shares			10,335
Fair value per share awarded (in euros per share)			€ 79.17
Restricted Share Plan 2022 | Performance share plan two | With market condition
Disclosure of classes of share capital [line items]
Total number of shares awarded (in shares) | shares			99,646
Fair value per share awarded (in euros per share)			€ 69.60
Fair value per share awarded for three year service period, additional shares (in euros per share)			54.70
Fair value per share awarded for three year service period, to chief executive officer (in euros per share)			€ 0
Restricted share plan 2021 | Performance share plan one
Disclosure of classes of share capital [line items]
Service period				3 years
Total number of shares awarded (in shares) | shares				3,484,420
Fair value of plan at the date of grant | €				€ 262
Restricted share plan 2021 | Performance share plan one | Without market condition
Disclosure of classes of share capital [line items]
Total number of shares awarded (in shares) | shares				2,209,901
Fair value per share awarded (in euros per share)				€ 77.27
Restricted share plan 2021 | Performance share plan one | With market condition
Disclosure of classes of share capital [line items]
Total number of shares awarded (in shares) | shares		114,874		1,274,519
Fair value per share awarded (in euros per share)				€ 71.30
Fair value per share awarded for three year service period, additional shares (in euros per share)				0
Fair value per share awarded for three year service period, to chief executive officer (in euros per share)				€ 71.30
Restricted share plan 2021 | Performance share plan two
Disclosure of classes of share capital [line items]
Service period				3 years
Total number of shares awarded (in shares) | shares				13,521
Fair value of plan at the date of grant | €				€ 1
Restricted share plan 2021 | Performance share plan two | Without market condition
Disclosure of classes of share capital [line items]
Total number of shares awarded (in shares) | shares				0
Fair value per share awarded (in euros per share)				€ 0
Restricted share plan 2021 | Performance share plan two | With market condition
Disclosure of classes of share capital [line items]
Total number of shares awarded (in shares) | shares	9,066,000,000			13,521
Fair value per share awarded (in euros per share)				€ 68.45
Fair value per share awarded for three year service period, additional shares (in euros per share)				0
Fair value per share awarded for three year service period, to chief executive officer (in euros per share)				€ 0
Restricted share plan 2020 | Performance share plan one
Disclosure of classes of share capital [line items]
Service period					3 years
Total number of shares awarded (in shares) | shares					3,340,501
Fair value of plan at the date of grant | €					€ 270
Restricted share plan 2020 | Performance share plan one | Without market condition
Disclosure of classes of share capital [line items]
Total number of shares awarded (in shares) | shares					2,536,893
Fair value per share awarded (in euros per share)					€ 82.36
Restricted share plan 2020 | Performance share plan one | With market condition
Disclosure of classes of share capital [line items]
Total number of shares awarded (in shares) | shares					803,608
Fair value per share awarded (in euros per share)					€ 76.11
Fair value per share awarded for three year service period, additional shares (in euros per share)					0
Fair value per share awarded for three year service period, to chief executive officer (in euros per share)					€ 76.11
Restricted share plan 2020 | Performance share plan two
Disclosure of classes of share capital [line items]
Service period					3 years
Total number of shares awarded (in shares) | shares					73,027
Fair value of plan at the date of grant | €					€ 5
Restricted share plan 2020 | Performance share plan two | Without market condition
Disclosure of classes of share capital [line items]
Total number of shares awarded (in shares) | shares					0
Fair value per share awarded (in euros per share)					€ 0
Restricted share plan 2020 | Performance share plan two | With market condition
Disclosure of classes of share capital [line items]
Total number of shares awarded (in shares) | shares					73,027
Fair value per share awarded (in euros per share)					€ 63.18
Fair value per share awarded for three year service period, additional shares (in euros per share)					0
Fair value per share awarded for three year service period, to chief executive officer (in euros per share)					€ 0

Consolidated shareholders_ eq_7

Consolidated shareholders’ equity - Summary of Number of Restricted Shares Not Yet Fully Vested (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Restricted shares
Disclosure of classes of share capital [line items]
Total expense for restricted share plans	€ 206	€ 193	€ 222
Number of shares not yet fully vested (in shares)	9,121,573	9,507,849	10,546,612
Restricted Share Plan 2022
Disclosure of classes of share capital [line items]
Number of shares not yet fully vested (in shares)	3,206,861	0	0
Restricted share plan 2021
Disclosure of classes of share capital [line items]
Number of shares not yet fully vested (in shares)	3,097,531	3,364,895	0
Restricted share plan 2020
Disclosure of classes of share capital [line items]
Number of shares not yet fully vested (in shares)	2,817,181	3,014,496	3,284,558
Restricted share plan 2019
Disclosure of classes of share capital [line items]
Number of shares not yet fully vested (in shares)	0	3,128,458	3,375,717
Restricted share plan 2018
Disclosure of classes of share capital [line items]
Number of shares not yet fully vested (in shares)	0	0	3,886,337

Consolidated shareholders_ eq_8

Consolidated shareholders’ equity - Summary of Characteristics of Employee Share Ownership Plans Awarded (Details) - € / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Feb. 03, 2022	Feb. 04, 2021	Feb. 05, 2020
Disclosure of classes of share capital [line items]
Subscription price (as a percent)	80%	80%	80%
Number of trading days preceding plan approval	20 days	20 days	20 days
Employees share ownership plan
Disclosure of classes of share capital [line items]
Subscription price (in euros per share)				€ 80.21	€ 69.38	€ 70.67
Number of shares subscribed (in shares)				1,909,008	2,438,590	2,467,101
Number of shares issued immediately as employer's contribution (in shares)				118,049	124,112	123,615

Consolidated shareholders_ eq_9

Consolidated shareholders’ equity - Summary of Expenses (Details) - Employees share ownership plan - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of classes of share capital [line items]
Expense recognized	€ 39	€ 51	€ 52
Expense recognized of which employers' contribution	€ 11	€ 11	€ 11

Consolidated shareholders_ e_10

Consolidated shareholders’ equity - Summary of Repurchases Program (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
2022
Disclosure of classes of share capital [line items]
Number of shares (in shares)	1,510,000
Value	€ 137
2021
Disclosure of classes of share capital [line items]
Number of shares (in shares)	3,976,992	2,765,388
Value	€ 360	€ 242
2020
Disclosure of classes of share capital [line items]
Number of shares (in shares)		1,758,569	5,685,426
Value		€ 140	€ 461
2019
Disclosure of classes of share capital [line items]
Number of shares (in shares)			3,982,939
Value			€ 361

Consolidated shareholders_ e_11

Consolidated shareholders’ equity - Summary of Currency Translation Differences (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020		Dec. 31, 2019	[2]
Disclosure of classes of share capital [line items]
Attributable to equity holders of Sanofi	€ 74,784	€ 68,681	€ 63,106	[1]
Attributable to non-controlling interests	368	350	146	[1]
Total equity	75,152	69,031	63,252	[1]	€ 59,230
Reserve of exchange differences on translation
Disclosure of classes of share capital [line items]
Attributable to equity holders of Sanofi	1,499	(865)	(3,384)
Attributable to non-controlling interests	(37)	(42)	(55)
Total equity	€ 1,462	€ (907)	€ (3,439)
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[2]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Consolidated shareholders_ e_12

Consolidated shareholders’ equity - Summary of Movements within Other Comprehensive Income (Details) - EUR (€)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021		Dec. 31, 2020
Disclosure of analysis of other comprehensive income by item [line items]
Items not subsequently reclassifiable to profit or loss	€ 451,000,000	€ 797,000,000	[1]	€ 14,000,000	[1]
Items subsequently reclassifiable to profit or loss	2,313,000,000	2,510,000,000	[1]	(4,021,000,000)	[1]
Accumulated other comprehensive income | Items not subsequently reclassifiable to profit or loss
Disclosure of analysis of other comprehensive income by item [line items]
Actuarial gains/(losses) excluding investments accounted for using the equity method (see Note D.19.1.)	650,000,000	685,000,000		(266,000,000)
Actuarial gains/(losses) of investments accounted for using the equity method, net of taxes	4,000,000	1,000,000		(1,000,000)
Tax effects	(212,000,000)	(36,000,000)		45,000,000
Accumulated other comprehensive income | Items not subsequently reclassifiable to profit or loss | Equity instruments included in financial assets
Disclosure of analysis of other comprehensive income by item [line items]
Change in fair value (excluding investments accounted for using the equity method)	(4,000,000)	154,000,000		358,000,000
Change in fair value (investments accounted for using the equity method, net of taxes)	0	0		(14,000,000)
Equity risk hedging instruments designated as fair value hedges	17,000,000	11,000,000		(24,000,000)
Tax effects	(4,000,000)	(18,000,000)		(84,000,000)
Items not subsequently reclassifiable to profit or loss	451,000,000	797,000,000		14,000,000
Accumulated other comprehensive income | Items subsequently reclassifiable to profit or loss
Disclosure of analysis of other comprehensive income by item [line items]
Change in fair value (excluding investments accounted for using the equity method)	5,000,000	(6,000,000)		4,000,000
Change in fair value (investments accounted for using the equity method, net of taxes)	2,000,000	0		0
Tax effects	(1,000,000)	2,000,000		(2,000,000)
Currency translation differences on foreign subsidiaries (excluding investments accounted for using the equity method)	2,643,000,000	2,719,000,000		(3,870,000,000)
Currency translation differences (investments accounted for using the equity method)	(11,000,000)	(6,000,000)		32,000,000
Hedges of net investments in foreign operations	(354,000,000)	(254,000,000)		180,000,000
Tax effects	91,000,000	71,000,000		(59,000,000)
Items subsequently reclassifiable to profit or loss	2,313,000,000	2,510,000,000		(4,021,000,000)
Accumulated other comprehensive income | Items subsequently reclassifiable to profit or loss | Regeneron
Disclosure of analysis of other comprehensive income by item [line items]
Currency translation differences (investments accounted for using the equity method)	0	0		(318,000,000)
Tax effects				(2,000,000)
Accumulated other comprehensive income | Items subsequently reclassifiable to profit or loss | Debt instruments
Disclosure of analysis of other comprehensive income by item [line items]
Change in fair value (excluding investments accounted for using the equity method)	(77,000,000)	(21,000,000)		15,000,000
Tax effects	15,000,000	5,000,000		(3,000,000)
Items subsequently reclassifiable to profit or loss	0	4,000,000		5,000,000
Accumulated other comprehensive income | Items subsequently reclassifiable to profit or loss | Cash Flow And Fair Value Hedge
Disclosure of analysis of other comprehensive income by item [line items]
Items subsequently reclassifiable to profit or loss	2,000,000	12,000,000		1,000,000
Accumulated other comprehensive income | Items subsequently reclassifiable to profit or loss | Foreign Currency Translation
Disclosure of analysis of other comprehensive income by item [line items]
Items subsequently reclassifiable to profit or loss	40,000,000	€ 0		€ 0
Accumulated other comprehensive income | Items subsequently reclassifiable to profit or loss | Foreign Currency Translation | EUROAPI
Disclosure of analysis of other comprehensive income by item [line items]
Items subsequently reclassifiable to profit or loss	€ 35,000,000
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Consolidated shareholders_ e_13

Consolidated shareholders’ equity - Disclosure of Stock Subscription Option Plan Outstanding and Option Exercised (Details)									12 Months Ended
	Apr. 30, 2019 shares	May 02, 2018 shares	May 10, 2017 shares	May 04, 2016 shares	Jun. 24, 2015 shares	Mar. 05, 2014 shares	Mar. 05, 2013 shares	Mar. 05, 2012 shares	Dec. 31, 2022 shares € / shares
Stock subscription option plan
Disclosure of stock subscription option plan outstanding and option exercised [line items]
Number of options outstanding (in shares)									1,837,969
Stock subscription option plan three
Disclosure of stock subscription option plan outstanding and option exercised [line items]
Number of options granted (in shares)								814,050
Exercise price (in euros per share) | € / shares									€ 56.44
Number of options outstanding (in shares)									0
Stock subscription option plan four
Disclosure of stock subscription option plan outstanding and option exercised [line items]
Number of options granted (in shares)							788,725
Exercise price (in euros per share) | € / shares									€ 72.19
Number of options outstanding (in shares)									78,089
Stock subscription option plan five
Disclosure of stock subscription option plan outstanding and option exercised [line items]
Number of options granted (in shares)						1,009,250
Exercise price (in euros per share) | € / shares									€ 73.48
Number of options outstanding (in shares)									506,042
Stock subscription option plan six
Disclosure of stock subscription option plan outstanding and option exercised [line items]
Number of options granted (in shares)					435,000
Exercise price (in euros per share) | € / shares									€ 89.38
Number of options outstanding (in shares)									338,464
Stock subscription option plan seven
Disclosure of stock subscription option plan outstanding and option exercised [line items]
Number of options granted (in shares)				402,750
Exercise price (in euros per share) | € / shares									€ 75.90
Number of options outstanding (in shares)									264,750
Stock subscription option plan eight
Disclosure of stock subscription option plan outstanding and option exercised [line items]
Number of options granted (in shares)			378,040
Exercise price (in euros per share) | € / shares									€ 88.97
Number of options outstanding (in shares)									268,440
Stock subscription option plan nine
Disclosure of stock subscription option plan outstanding and option exercised [line items]
Number of options granted (in shares)		220,000
Exercise price (in euros per share) | € / shares									€ 65.84
Number of options outstanding (in shares)									168,784
Stock subscription option plan ten
Disclosure of stock subscription option plan outstanding and option exercised [line items]
Number of options granted (in shares)	220,000
Exercise price (in euros per share) | € / shares									€ 76.71
Number of options outstanding (in shares)									213,400

Consolidated shareholders_ e_14

Consolidated shareholders’ equity - Summary of Stock Options Outstanding at Each Balance Sheet Date (Details) - Total stock option plans € / shares in Units, € in Millions	12 Months Ended
	Dec. 31, 2022 EUR (€) shares € / shares	Dec. 31, 2021 EUR (€) shares € / shares	Dec. 31, 2020 EUR (€) shares € / shares	Dec. 31, 2019 EUR (€) shares € / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options, beginning balance (in shares) | shares	2,337,968	2,579,270	3,822,020
Number of options, options exercisable (in shares) | shares	1,624,569	1,949,184	1,845,050	2,650,375
Number of options, options exercised (in shares) | shares	(490,373)	(190,076)	(868,655)
Number of options, options cancelled (in shares) | shares	(9,626)	(51,216)	(91,305)
Number of options, options forfeited (in shares) | shares		(10)	(282,790)
Number of options, ending balance (in shares) | shares	1,837,969	2,337,968	2,579,270	3,822,020
Average exercise price per share, beginning balance (in euros per share) | € / shares	€ 77.13	€ 75.61	€ 70.58
Average exercise price per share, options exercisable (in euros per share) | € / shares	78.89	78.15	74.51	€ 67.14
Average exercise price per share, options exercised (in euros per share) | € / shares	71.39	59.53	59.20
Average exercise price per share, options cancelled (in euros per share) | € / shares	80.56	65.84	87.73
Average exercise price per share, options forfeited (in euros per share) | € / shares		50.48	54.12
Average exercise price per share, ending balance (in euros per share) | € / shares	€ 78.64	€ 77.13	€ 75.61	€ 70.58
Total, beginning balance | €	€ 180	€ 195	€ 270
Total, options exercisable | €	128	152	137	€ 178
Total, options exercised | €	(35)	(11)	(52)
Total, options cancelled | €	(1)	(3)	(8)
Total, options forfeited | €		0	(15)
Total, ending balance | €	€ 145	€ 180	€ 195	€ 270

Consolidated shareholders_ e_15

Consolidated shareholders’ equity - Summary of Options Outstanding and Exercisable (Details) - Stock Option Plan	12 Months Ended
	Dec. 31, 2022 shares € / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding, Number of options (in shares) | shares	1,837,969
Exercisable, number of options (in shares) | shares	1,624,569
Exercise price range two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding, Number of options (in shares) | shares	168,784
Weighted average residual life (years)	5 years 4 months 2 days
Weighted average exercise price of share options outstanding in share-based payment arrangement (in euros per share)	€ 65.84
Exercisable, number of options (in shares) | shares	168,784
Weighted average exercise price per share, Options exercisable (in euros per share)	€ 65.84
Exercise price range three
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding, Number of options (in shares) | shares	1,062,281
Weighted average residual life (years)	2 years 8 months 4 days
Weighted average exercise price of share options outstanding in share-based payment arrangement (in euros per share)	€ 74.64
Exercisable, number of options (in shares) | shares	848,881
Weighted average exercise price per share, Options exercisable (in euros per share)	€ 74.12
Exercise price range four
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding, Number of options (in shares) | shares	606,904
Weighted average residual life (years)	3 years 3 months 21 days
Weighted average exercise price of share options outstanding in share-based payment arrangement (in euros per share)	€ 89.20
Exercisable, number of options (in shares) | shares	606,904
Weighted average exercise price per share, Options exercisable (in euros per share)	€ 89.20
Bottom of range | Exercise price range two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price of outstanding options (in euros per share)	60
Bottom of range | Exercise price range three
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price of outstanding options (in euros per share)	70
Bottom of range | Exercise price range four
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price of outstanding options (in euros per share)	80
Top of range | Exercise price range two
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price of outstanding options (in euros per share)	70
Top of range | Exercise price range three
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price of outstanding options (in euros per share)	80
Top of range | Exercise price range four
Disclosure of terms and conditions of share-based payment arrangement [line items]
Exercise price of outstanding options (in euros per share)	€ 90

Consolidated shareholders_ e_16

Consolidated shareholders’ equity - Summary of Number of Shares Used to Compute Diluted Earnings Per Share (Details) - shares shares in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share Capital, Reserves And Other Equity Interest [Abstract]
Average number of shares outstanding (in shares)	1,251.9	1,252.5	1,253.6	[1]
Adjustment for stock options with dilutive effect (in shares)	0.3	0.3	0.4
Adjustment for restricted shares (in shares)	4.7	5.1	6.1
Average number of shares used to compute diluted earnings per share (in shares)	1,256.9	1,257.9	1,260.1	[1]
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Debt, cash and cash equivalen_3

Debt, cash and cash equivalents and lease liabilities - Summary of Changes in Financial Position (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020		Dec. 31, 2019
Financial Instruments [Abstract]
Long-term debt	€ 14,857	€ 17,123	€ 19,745	[1]
Short-term debt and current portion of long-term debt	4,174	3,183	2,767	[1]
Interest rate and currency derivatives used to manage debt	187	(56)	119
Total debt	19,218	20,250	22,631		€ 24,568
Cash and cash equivalents	(12,736)	(10,098)	(13,915)	[2],[3]	(9,427)	[2]
Interest rate and currency derivatives used to manage cash and cash equivalents	(45)	(169)	74
Net debt	€ 6,437	9,983	8,790
Lease liabilities		€ 2,181	€ 2,108		€ 1,163
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[2](j)    Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[3]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Debt, cash and cash equivalen_4

Debt, cash and cash equivalents and lease liabilities - Summary of Reconciliation of Carrying Amount to Value on Redemption (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020		Dec. 31, 2019
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Long-term debt	€ 14,857	€ 17,123	€ 19,745	[1]
Short-term debt and current portion of long-term debt	4,174	3,183	2,767	[1]
Interest rate and currency derivatives used to manage debt	187	(56)	119
Total debt	19,218	20,250	22,631		€ 24,568
Cash and cash equivalents	(12,736)	(10,098)	(13,915)	[2],[3]	€ (9,427)	[2]
Interest rate and currency derivatives used to manage cash and cash equivalents	(45)	(169)	74
Net debt	6,437	9,983	8,790
Amortized cost
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Long-term debt	51
Short-term debt and current portion of long-term debt	0
Interest rate and currency derivatives used to manage debt	0
Total debt	51
Cash and cash equivalents	0
Interest rate and currency derivatives used to manage cash and cash equivalents	0
Net debt	51
Adjustment to debt measured at fair value
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Long-term debt	235
Short-term debt and current portion of long-term debt	4
Interest rate and currency derivatives used to manage debt	(235)
Total debt	4
Cash and cash equivalents	0
Interest rate and currency derivatives used to manage cash and cash equivalents	0
Net debt	4
Value on redemption
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Long-term debt	15,143	17,176	19,794
Short-term debt and current portion of long-term debt	4,178	3,183	2,767
Interest rate and currency derivatives used to manage debt	(48)	(45)	142
Total debt	19,273	20,314	22,703
Cash and cash equivalents	(12,736)	(10,098)	(13,915)
Interest rate and currency derivatives used to manage cash and cash equivalents	(45)	(169)	74
Net debt	€ 6,492	€ 10,047	€ 8,862
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[2](j)    Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[3]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Debt, cash and cash equivalen_5

Debt, cash and cash equivalents and lease liabilities - Disclosure of Movement In Total Debt (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of debt [line items]
Borrowings at beginning of period	€ 20,250	€ 22,631	€ 24,568
Repayments	(2,718)	(2,241)	(3,952)
New borrowings	1,549	0	2,019
Other cash flows	(330)	(812)	282
Currency translation differences	442	381	(385)
Reclassification from non-current to current	7	0	0
Other items	18	291	99
Borrowings at end of period	19,218	20,250	22,631
Long-term debt
Disclosure of debt [line items]
Borrowings at beginning of period	17,123	19,745	20,131
Repayments	(11)	(38)	0
New borrowings	1,549	0	2,019
Other cash flows	0	0	0
Currency translation differences	56	124	(152)
Reclassification from non-current to current	(3,632)	(2,704)	(2,285)
Other items	(228)	(4)	32
Borrowings at end of period	14,857	17,123	19,745
Short-term debt and current portion of long-term debt
Disclosure of debt [line items]
Borrowings at beginning of period	3,183	2,767	4,554
Repayments	(2,707)	(2,203)	(3,952)
New borrowings	0	0	0
Other cash flows	43	(615)	86
Currency translation differences	20	248	(219)
Reclassification from non-current to current	3,632	2,704	2,285
Other items	3	282	13
Borrowings at end of period	4,174	3,183	2,767
Interest rate and currency derivatives used to manage debt
Disclosure of debt [line items]
Borrowings at beginning of period	(56)	119	(117)
Repayments	0	0	0
New borrowings	0	0	0
Other cash flows	(373)	(197)	196
Currency translation differences	366	9	(14)
Reclassification from non-current to current	7	0	0
Other items	243	13	54
Borrowings at end of period	€ 187	€ (56)	€ 119

Debt, cash and cash equivalen_6

Debt, cash and cash equivalents and lease liabilities - Additional Information (Details) € in Millions, patient in Millions	12 Months Ended
	Dec. 31, 2022 USD ($) bond	Dec. 31, 2022 EUR (€) credit_facility currency shares	Dec. 31, 2022 USD ($) credit_facility currency shares	Apr. 30, 2022 EUR (€) Country patient tranche	Dec. 31, 2021 performance_indicator credit_facility	Mar. 31, 2019 EUR (€)	Sep. 30, 2016 EUR (€)	Sep. 30, 2014 EUR (€)
Disclosure of detailed information about borrowings [line items]
Number of bond issues redeemed | bond	3
Number of credit facilities | credit_facility		2	2
Number of currencies debt is issued in | currency		2	2
Sanofi Euro Medium Term Notes (EMTN) bonds | Weighted average interest rate before derivative instruments
Disclosure of detailed information about borrowings [line items]
Bonds, interest rate (in percent)		1.60%	1.60%
Cash and cash equivalents, invested rate		3.90%	3.90%
Sanofi Euro Medium Term Notes (EMTN) bonds | Weighted average interest rate after derivative instruments
Disclosure of detailed information about borrowings [line items]
Bonds, interest rate (in percent)		2.50%	2.50%
Cash and cash equivalents, invested rate		4%	4%
Sanofi sustainability-linked credit facilities
Disclosure of detailed information about borrowings [line items]
Number of credit facilities | credit_facility					2
Number of sustainable development performance indicators | performance_indicator					2
1983 to 1987 participating shares issued | Sanofi Euro Medium Term Notes (EMTN) bonds
Disclosure of detailed information about borrowings [line items]
Number of participating shares outstanding (in shares) | shares		74,996	74,996
Participating shares carrying amount		€ 11
Syndicated credit facility, expires in 2022
Disclosure of detailed information about borrowings [line items]
Credit facilities, amount drawable		4,000
Syndicated credit facility, expires in 2022 | Sanofi Euro Medium Term Notes (EMTN) bonds
Disclosure of detailed information about borrowings [line items]
Credit facilities, amount drawable		4,000
Syndicated credit facility, expires in December 2025
Disclosure of detailed information about borrowings [line items]
Credit facilities, amount drawable		4,000
Syndicated credit facility, expires in December 2025 | Sanofi Euro Medium Term Notes (EMTN) bonds
Disclosure of detailed information about borrowings [line items]
Credit facilities, amount drawable		4,000
Commercial paper program in France | Sanofi Euro Medium Term Notes (EMTN) bonds
Disclosure of detailed information about borrowings [line items]
Commercial paper programs		6,000
Commercial paper program in USA | Sanofi Euro Medium Term Notes (EMTN) bonds
Disclosure of detailed information about borrowings [line items]
Commercial paper programs | $			$ 10,000,000,000
Borrowing, average drawdown | $	$ 2,300,000,000
Borrowing, maximum drawdown | $	$ 4,000,000,000
Borrowing, drawdown | $			$ 0
Main undrawn confirmed general purpose credit facilities | Sanofi Euro Medium Term Notes (EMTN) bonds
Disclosure of detailed information about borrowings [line items]
Credit facilities, amount drawable		€ 8,000
One Billion Five Hundred Million Bonds, Issued In April 2022
Disclosure of detailed information about borrowings [line items]
Credit facilities, amount drawable				€ 1,500
Number of tranches | tranche				2
Eight Hundred And Fifty Million Of Fixed Rate Bonds Maturing April Two Thousand Twenty Five
Disclosure of detailed information about borrowings [line items]
Credit facilities, amount drawable				€ 850
Bonds, interest rate (in percent)				0.875%
Six Hundred And Fifty Million Of Fixed Rate Bonds Maturing April Two Thousand Twenty Nine
Disclosure of detailed information about borrowings [line items]
Credit facilities, amount drawable				€ 650
Bonds, interest rate (in percent)				1.25%
Performance objective, minimum number of patients | patient				1.5
Number of countries | Country				40
One Billion Bonds Maturing January 2022
Disclosure of detailed information about borrowings [line items]
Credit facilities, amount drawable								€ 1,000
Eight Hundred Fifty Million Bonds Maturing February 2022
Disclosure of detailed information about borrowings [line items]
Credit facilities, amount drawable						€ 850
Eight Hundred Fifty Million Bonds Maturing June 2022
Disclosure of detailed information about borrowings [line items]
Credit facilities, amount drawable							€ 850

Debt, cash and cash equivalen_7

Debt, cash and cash equivalents and lease liabilities - Summary of Net Debt by Type Valuation of Redemption (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020		Dec. 31, 2019
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Interest rate and currency derivatives used to manage debt	€ 187	€ (56)	€ 119
Total debt	19,218	20,250	22,631		€ 24,568
Cash and cash equivalents	(12,736)	(10,098)	(13,915)	[1],[2]	€ (9,427)	[1]
Interest rate and currency derivatives used to manage cash and cash equivalents	(45)	(169)	74
Net debt	6,437	9,983	8,790
Value on redemption
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Bond issues	18,861	19,946	21,978
Other bank borrowings	286	184	296
Finance lease liabilities		0	0
Other borrowings	6	40	2
Bank credit balances	168	189	285
Interest rate and currency derivatives used to manage debt	(48)	(45)	142
Total debt	19,273	20,314	22,703
Cash and cash equivalents	(12,736)	(10,098)	(13,915)
Interest rate and currency derivatives used to manage cash and cash equivalents	(45)	(169)	74
Net debt	6,492	10,047	8,862
Value on redemption | Less than 1 year
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Bond issues	3,817	2,828	2,280
Other bank borrowings	187	163	200
Finance lease liabilities		0	0
Other borrowings	6	3	2
Bank credit balances	168	189	285
Interest rate and currency derivatives used to manage debt	(48)	(45)	85
Total debt	4,130	3,138	2,852
Cash and cash equivalents	(12,736)	(10,098)	(13,915)
Interest rate and currency derivatives used to manage cash and cash equivalents	(45)	(169)	68
Net debt	(8,651)	(7,129)	(10,995)
Value on redemption | 1 to 2 years
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Bond issues	600	3,629	2,700
Other bank borrowings	61	18	73
Finance lease liabilities		0	0
Other borrowings	0	0	0
Bank credit balances	0	0	0
Interest rate and currency derivatives used to manage debt	0	0	57
Total debt	661	3,647	2,830
Cash and cash equivalents	0	0	0
Interest rate and currency derivatives used to manage cash and cash equivalents	0	0	6
Net debt	661	3,647	2,836
Value on redemption | 2 to 3 years
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Bond issues	2,600	600	3,569
Other bank borrowings	0	2	6
Finance lease liabilities		0	0
Other borrowings	0	0	0
Bank credit balances	0	0	0
Interest rate and currency derivatives used to manage debt	0	0	0
Total debt	2,600	602	3,575
Cash and cash equivalents	0	0	0
Interest rate and currency derivatives used to manage cash and cash equivalents	0	0	0
Net debt	2,600	602	3,575
Value on redemption | 3 to 4 years
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Bond issues	4,160	1,750	600
Other bank borrowings	0	1	2
Finance lease liabilities		0	0
Other borrowings	0	0	0
Bank credit balances	0	0	0
Interest rate and currency derivatives used to manage debt	0	0	0
Total debt	4,160	1,751	602
Cash and cash equivalents	0	0	0
Interest rate and currency derivatives used to manage cash and cash equivalents	0	0	0
Net debt	4,160	1,751	602
Value on redemption | 4 to 5 years
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Bond issues	0	4,160	1,750
Other bank borrowings	0	0	6
Finance lease liabilities		0	0
Other borrowings	0	0	0
Bank credit balances	0	0	0
Interest rate and currency derivatives used to manage debt	0	0	0
Total debt	0	4,160	1,756
Cash and cash equivalents	0	0	0
Interest rate and currency derivatives used to manage cash and cash equivalents	0	0	0
Net debt	0	4,160	1,756
Value on redemption | More than 5 years
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Bond issues	7,684	6,979	11,079
Other bank borrowings	38	0	9
Finance lease liabilities		0	0
Other borrowings	0	37	0
Bank credit balances	0	0	0
Interest rate and currency derivatives used to manage debt	0	0	0
Total debt	7,722	7,016	11,088
Cash and cash equivalents	0	0	0
Interest rate and currency derivatives used to manage cash and cash equivalents	0	0	0
Net debt	7,722	7,016	11,088
Value on redemption | Non-current
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Cash and cash equivalents	0	0	0
Interest rate and currency derivatives used to manage cash and cash equivalents	0	0	6
Net debt	15,143	17,176	19,857
Value on redemption | Current
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Cash and cash equivalents	(12,736)	(10,098)	(13,915)
Interest rate and currency derivatives used to manage cash and cash equivalents	(45)	(169)	68
Net debt	(8,651)	(7,129)	(10,995)
Value on redemption | Non-current
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Bond issues	15,044	17,118	19,698
Other bank borrowings	99	21	96
Other borrowings	0	37	0
Bank credit balances	0	0	0
Interest rate and currency derivatives used to manage debt	0	0	57
Total debt	15,143	17,176	19,851
Value on redemption | Current
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Bond issues	3,817	2,828	2,280
Other bank borrowings	187	163	200
Other borrowings	6	3	2
Bank credit balances	168	189	285
Interest rate and currency derivatives used to manage debt	(48)	(45)	85
Total debt	€ 4,130	€ 3,138	€ 2,852
[1](j)    Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[2]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Debt, cash and cash equivalen_8

Debt, cash and cash equivalents and lease liabilities - Summary of Bond Issues (Details) € in Millions, $ in Millions	Mar. 31, 2020 EUR (€)	Mar. 31, 2019 EUR (€)	Jun. 30, 2018 USD ($)	Mar. 31, 2018 EUR (€)	Sep. 30, 2016 EUR (€)	Apr. 30, 2016 EUR (€)	Sep. 30, 2015 EUR (€)	Sep. 30, 2014 EUR (€)	Nov. 30, 2013 EUR (€)
Sanofi Euro Medium Term Notes (EMTN) bonds | November 2013 EMTN ISIN FR0011625433
Disclosure of detailed information about borrowings [line items]
Annual interest rate									2.50%
Amount									€ 1,000
Sanofi Euro Medium Term Notes (EMTN) bonds | April 2022 EMTN ISIN FR0014009KS6
Disclosure of detailed information about borrowings [line items]
Annual interest rate								0.875%
Amount								€ 850
Sanofi Euro Medium Term Notes (EMTN) bonds | September 2014 EMTN ISIN FR0012146801
Disclosure of detailed information about borrowings [line items]
Annual interest rate								1.75%
Amount								€ 1,510
Sanofi Euro Medium Term Notes (EMTN) bonds | April 2022 EMTN ISIN FR0014009KQ0
Disclosure of detailed information about borrowings [line items]
Annual interest rate								1.25%
Amount								€ 650
Sanofi Euro Medium Term Notes (EMTN) bonds | September 2015 EMTN ISIN FR0012969038
Disclosure of detailed information about borrowings [line items]
Annual interest rate							1.50%
Amount							€ 750
Sanofi Euro Medium Term Notes (EMTN) bonds | April 2016 EMTN ISIN FR0013143997
Disclosure of detailed information about borrowings [line items]
Annual interest rate						0.625%
Amount						€ 600
Sanofi Euro Medium Term Notes (EMTN) bonds | April 2016 EMTN ISIN FR0013144003
Disclosure of detailed information about borrowings [line items]
Annual interest rate						1.125%
Amount						€ 700
Sanofi Euro Medium Term Notes (EMTN) bonds | September 2016 EMTN ISIN FR0013201639
Disclosure of detailed information about borrowings [line items]
Annual interest rate					0.50%
Amount					€ 1,150
Sanofi Euro Medium Term Notes (EMTN) bonds | March 2020 EMTN ISIN FR0013505104
Disclosure of detailed information about borrowings [line items]
Annual interest rate	1%
Amount	€ 1,000
Sanofi Euro Medium Term Notes (EMTN) bonds | March 2020 EMTN ISIN FR0013505112
Disclosure of detailed information about borrowings [line items]
Annual interest rate	1.50%
Amount	€ 1,000
Sanofi Euro Medium Term Notes (EMTN) bonds | March 2018 EMTN ISIN FR0013324332
Disclosure of detailed information about borrowings [line items]
Annual interest rate				0.50%
Amount				€ 1,750
Sanofi Euro Medium Term Notes (EMTN) bonds | March 2018 EMTN ISIN FR0013324340
Disclosure of detailed information about borrowings [line items]
Annual interest rate				1%
Amount				€ 1,500
Sanofi Euro Medium Term Notes (EMTN) bonds | March 2018 EMTN ISIN FR0013324357
Disclosure of detailed information about borrowings [line items]
Annual interest rate				1.375%
Amount				€ 2,000
Sanofi Euro Medium Term Notes (EMTN) bonds | March 2018 EMTN ISIN FR0013324373
Disclosure of detailed information about borrowings [line items]
Annual interest rate				1.875%
Amount				€ 1,250
Sanofi Euro Medium Term Notes (EMTN) bonds | March 2019 EMTN ISIN FR0013409844
Disclosure of detailed information about borrowings [line items]
Annual interest rate		0.875%
Amount		€ 650
Sanofi Euro Medium Term Notes (EMTN) bonds | March 2019 EMTN ISIN FR0013409851
Disclosure of detailed information about borrowings [line items]
Annual interest rate		1.25%
Amount		€ 500
Shelf registration statement program | June 2018 SNF ISIN US801060AC87
Disclosure of detailed information about borrowings [line items]
Annual interest rate			3.375%
Amount | $			$ 1,000
Shelf registration statement program | June 2018 SNF ISIN US801060AD60
Disclosure of detailed information about borrowings [line items]
Annual interest rate			3.625%
Amount | $			$ 1,000

Debt, cash and cash equivalen_9

Debt, cash and cash equivalents and lease liabilities - Summary of Debt by Maturity at Value on Redemption (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020		Dec. 31, 2019
Disclosure of detailed information about borrowings [line items]
Interest rate and currency derivatives used to manage debt	€ 187	€ (56)	€ 119
Total debt	19,218	20,250	22,631		€ 24,568
Cash and cash equivalents	(12,736)	(10,098)	(13,915)	[1],[2]	(9,427)	[1]
Interest rate and currency derivatives used to manage cash and cash equivalents	(45)	(169)	74
Net debt	6,437	9,983	8,790
Lease liabilities		2,181	2,108		€ 1,163
Less than 1 year
Disclosure of detailed information about borrowings [line items]
Lease liabilities	320	314	247
More than 5 years
Disclosure of detailed information about borrowings [line items]
Lease liabilities	1,129	1,184	482
Value on redemption
Disclosure of detailed information about borrowings [line items]
Bond issues	18,861	19,946	21,978
Other bank borrowings	286	184	296
Other borrowings	6	40	2
Bank credit balances	168	189	285
Interest rate and currency derivatives used to manage debt	(48)	(45)	142
Total debt	19,273	20,314	22,703
Cash and cash equivalents	(12,736)	(10,098)	(13,915)
Interest rate and currency derivatives used to manage cash and cash equivalents	(45)	(169)	74
Net debt	6,492	10,047	8,862
Value on redemption | Less than 1 year
Disclosure of detailed information about borrowings [line items]
Bond issues	3,817	2,828	2,280
Other bank borrowings	187	163	200
Other borrowings	6	3	2
Bank credit balances	168	189	285
Interest rate and currency derivatives used to manage debt	(48)	(45)	85
Total debt	4,130	3,138	2,852
Cash and cash equivalents	(12,736)	(10,098)	(13,915)
Interest rate and currency derivatives used to manage cash and cash equivalents	(45)	(169)	68
Net debt	(8,651)	(7,129)	(10,995)
Value on redemption | 1 to 2 years
Disclosure of detailed information about borrowings [line items]
Bond issues	600	3,629	2,700
Other bank borrowings	61	18	73
Other borrowings	0	0	0
Bank credit balances	0	0	0
Interest rate and currency derivatives used to manage debt	0	0	57
Total debt	661	3,647	2,830
Cash and cash equivalents	0	0	0
Interest rate and currency derivatives used to manage cash and cash equivalents	0	0	6
Net debt	661	3,647	2,836
Value on redemption | 2 to 3 years
Disclosure of detailed information about borrowings [line items]
Bond issues	2,600	600	3,569
Other bank borrowings	0	2	6
Other borrowings	0	0	0
Bank credit balances	0	0	0
Interest rate and currency derivatives used to manage debt	0	0	0
Total debt	2,600	602	3,575
Cash and cash equivalents	0	0	0
Interest rate and currency derivatives used to manage cash and cash equivalents	0	0	0
Net debt	2,600	602	3,575
Value on redemption | 3 to 4 years
Disclosure of detailed information about borrowings [line items]
Bond issues	4,160	1,750	600
Other bank borrowings	0	1	2
Other borrowings	0	0	0
Bank credit balances	0	0	0
Interest rate and currency derivatives used to manage debt	0	0	0
Total debt	4,160	1,751	602
Cash and cash equivalents	0	0	0
Interest rate and currency derivatives used to manage cash and cash equivalents	0	0	0
Net debt	4,160	1,751	602
Value on redemption | 4 to 5 years
Disclosure of detailed information about borrowings [line items]
Bond issues	0	4,160	1,750
Other bank borrowings	0	0	6
Other borrowings	0	0	0
Bank credit balances	0	0	0
Interest rate and currency derivatives used to manage debt	0	0	0
Total debt	0	4,160	1,756
Cash and cash equivalents	0	0	0
Interest rate and currency derivatives used to manage cash and cash equivalents	0	0	0
Net debt	0	4,160	1,756
Value on redemption | More than 5 years
Disclosure of detailed information about borrowings [line items]
Bond issues	7,684	6,979	11,079
Other bank borrowings	38	0	9
Other borrowings	0	37	0
Bank credit balances	0	0	0
Interest rate and currency derivatives used to manage debt	0	0	0
Total debt	7,722	7,016	11,088
Cash and cash equivalents	0	0	0
Interest rate and currency derivatives used to manage cash and cash equivalents	0	0	0
Net debt	€ 7,722	€ 7,016	€ 11,088
[1](j)    Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[2]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Debt, cash and cash equivale_10

Debt, cash and cash equivalents and lease liabilities - Summary of Debt by Interest Rate (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020		Dec. 31, 2019	[1]
Disclosure of financial instruments by type of interest rate [line items]
Cash and cash equivalents	€ (12,736)	€ (10,098)	€ (13,915)	[1],[2]	€ (9,427)
Net debt	6,437	€ 9,983	€ 8,790
Value on redemption before derivative instruments
Disclosure of financial instruments by type of interest rate [line items]
Debt	€ 19,321
Debt, percent	100%
Net debt	€ 6,585
Value on redemption before derivative instruments | Fixed-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Debt	€ 18,861
Debt, percent	98%
Value on redemption before derivative instruments | Floating-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Debt	€ 460
Debt, percent	2%
Cash and cash equivalents	€ (12,736)
Value on redemption after derivative instruments
Disclosure of financial instruments by type of interest rate [line items]
Debt	19,273
Debt, percent		100%	100%
Cash and cash equivalents	(12,781)	€ (10,267)	€ (13,841)
Net debt	6,492	€ 10,047	€ 8,862
Value on redemption after derivative instruments | Fixed-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Debt	€ 16,386
Debt, percent	85%	87%	91%
Value on redemption after derivative instruments | Floating-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Debt	€ 2,886
Debt, percent	15%	13%	9%
Year 1 | Value on redemption before derivative instruments
Disclosure of financial instruments by type of interest rate [line items]
Debt	€ 4,178
Net debt	(8,558)
Year 1 | Value on redemption before derivative instruments | Fixed-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Debt	3,817
Year 1 | Value on redemption before derivative instruments | Floating-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Debt	361
Cash and cash equivalents	(12,736)
Year 1 | Value on redemption after derivative instruments
Disclosure of financial instruments by type of interest rate [line items]
Debt	4,130
Cash and cash equivalents	(12,781)
Net debt	(8,651)
Year 1 | Value on redemption after derivative instruments | Fixed-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Debt	1,342
Year 1 | Value on redemption after derivative instruments | Floating-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Debt	2,787
Year 2 | Value on redemption before derivative instruments
Disclosure of financial instruments by type of interest rate [line items]
Debt	661
Net debt	661
Year 2 | Value on redemption before derivative instruments | Fixed-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Debt	600
Year 2 | Value on redemption before derivative instruments | Floating-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Debt	61
Year 2 | Value on redemption after derivative instruments
Disclosure of financial instruments by type of interest rate [line items]
Debt	661
Net debt	661
Year 2 | Value on redemption after derivative instruments | Fixed-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Debt	600
Year 2 | Value on redemption after derivative instruments | Floating-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Debt	61
Year 3 | Value on redemption before derivative instruments
Disclosure of financial instruments by type of interest rate [line items]
Debt	2,600
Net debt	2,600
Year 3 | Value on redemption before derivative instruments | Fixed-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Debt	2,600
Year 3 | Value on redemption before derivative instruments | Floating-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Debt	0
Year 3 | Value on redemption after derivative instruments
Disclosure of financial instruments by type of interest rate [line items]
Debt	2,600
Net debt	2,600
Year 3 | Value on redemption after derivative instruments | Fixed-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Debt	2,600
Year 3 | Value on redemption after derivative instruments | Floating-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Debt	0
Year 4 | Value on redemption before derivative instruments
Disclosure of financial instruments by type of interest rate [line items]
Debt	4,160
Net debt	4,160
Year 4 | Value on redemption before derivative instruments | Fixed-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Debt	4,160
Year 4 | Value on redemption before derivative instruments | Floating-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Debt	0
Year 4 | Value on redemption after derivative instruments
Disclosure of financial instruments by type of interest rate [line items]
Debt	4,160
Net debt	4,160
Year 4 | Value on redemption after derivative instruments | Fixed-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Debt	4,160
Year 4 | Value on redemption after derivative instruments | Floating-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Debt	0
Year 5 | Value on redemption before derivative instruments
Disclosure of financial instruments by type of interest rate [line items]
Debt	0
Net debt	0
Year 5 | Value on redemption before derivative instruments | Fixed-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Debt	0
Year 5 | Value on redemption before derivative instruments | Floating-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Debt	0
Year 5 | Value on redemption after derivative instruments
Disclosure of financial instruments by type of interest rate [line items]
Debt	0
Net debt	0
Year 5 | Value on redemption after derivative instruments | Fixed-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Debt	0
Year 5 | Value on redemption after derivative instruments | Floating-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Debt	0
Year 5 and later | Value on redemption before derivative instruments
Disclosure of financial instruments by type of interest rate [line items]
Debt	7,722
Net debt	7,722
Year 5 and later | Value on redemption before derivative instruments | Fixed-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Debt	7,684
Year 5 and later | Value on redemption before derivative instruments | Floating-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Debt	38
Year 5 and later | Value on redemption after derivative instruments
Disclosure of financial instruments by type of interest rate [line items]
Debt	7,722
Net debt	7,722
Year 5 and later | Value on redemption after derivative instruments | Fixed-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Debt	7,684
Year 5 and later | Value on redemption after derivative instruments | Floating-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Debt	38
Euro | Value on redemption before derivative instruments
Disclosure of financial instruments by type of interest rate [line items]
Net debt	13,145
Euro | Value on redemption before derivative instruments | Fixed-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Debt	16,993
Euro | Value on redemption before derivative instruments | Floating-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Debt	60
Cash and cash equivalents	(3,908)
Euro | Value on redemption after derivative instruments
Disclosure of financial instruments by type of interest rate [line items]
Net debt	10,489	€ 13,129	€ 13,725
Euro | Value on redemption after derivative instruments | Fixed-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Debt	13,944
Euro | Value on redemption after derivative instruments | Floating-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Debt	592
Cash and cash equivalents	(4,046)
US dollar | Value on redemption before derivative instruments
Disclosure of financial instruments by type of interest rate [line items]
Net debt	(6,508)
US dollar | Value on redemption before derivative instruments | Fixed-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Debt	1,868
US dollar | Value on redemption before derivative instruments | Floating-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Debt	15
Cash and cash equivalents	(8,391)
US dollar | Value on redemption after derivative instruments
Disclosure of financial instruments by type of interest rate [line items]
Net debt	(2,404)	€ (669)	€ (3,304)
US dollar | Value on redemption after derivative instruments | Fixed-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Debt	2,443
US dollar | Value on redemption after derivative instruments | Floating-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Debt	950
Cash and cash equivalents	(5,797)
Singapore dollar | Value on redemption before derivative instruments
Disclosure of financial instruments by type of interest rate [line items]
Net debt	0
Singapore dollar | Value on redemption after derivative instruments
Disclosure of financial instruments by type of interest rate [line items]
Net debt	(2,155)
Singapore dollar | Value on redemption after derivative instruments | Floating-rate debt
Disclosure of financial instruments by type of interest rate [line items]
Cash and cash equivalents	€ (2,155)
[1](j)    Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[2]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Debt, cash and cash equivale_11

Debt, cash and cash equivalents and lease liabilities - Summary of Interest Rate of Net Debt at Value on Redemption (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020		Dec. 31, 2019
Disclosure of Interest Rate of Debt Net of Cash and Cash Equivalent [Line Items]
Total debt	€ 19,218	€ 20,250	€ 22,631		€ 24,568
Cash and cash equivalents	(12,736)	(10,098)	(13,915)	[1],[2]	€ (9,427)	[1]
Net debt	6,437	9,983	8,790
Value on redemption after derivative instruments
Disclosure of Interest Rate of Debt Net of Cash and Cash Equivalent [Line Items]
Total debt		20,314	22,703
Cash and cash equivalents	(12,781)	(10,267)	(13,841)
Net debt	€ 6,492	€ 10,047	€ 8,862
Debt, percent		100%	100%
Value on redemption after derivative instruments | Fixed-rate debt
Disclosure of Interest Rate of Debt Net of Cash and Cash Equivalent [Line Items]
Total debt		€ 17,612	€ 20,713
Debt, percent	85%	87%	91%
Value on redemption after derivative instruments | Floating-rate debt
Disclosure of Interest Rate of Debt Net of Cash and Cash Equivalent [Line Items]
Total debt		€ 2,702	€ 1,990
Debt, percent	15%	13%	9%
[1](j)    Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[2]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Debt, cash and cash equivale_12

Debt, cash and cash equivalents and lease liabilities - Summary of Interest Rate Fluctuations of Debt Net of Cash and Cash Equivalents (Details) - Change in Euro and US dollar short-term interest rates € in Millions	12 Months Ended
	Dec. 31, 2022 EUR (€)
+100 bp
Disclosure of Interest Rate of Debt Net of Cash and Cash Equivalent [Line Items]
Impact on pre-tax net income	€ 98
Impact on pre-tax income/(expense) recognized directly in equity	0
+25 bp
Disclosure of Interest Rate of Debt Net of Cash and Cash Equivalent [Line Items]
Impact on pre-tax net income	25
Impact on pre-tax income/(expense) recognized directly in equity	0
-25 bp
Disclosure of Interest Rate of Debt Net of Cash and Cash Equivalent [Line Items]
Impact on pre-tax net income	(25)
Impact on pre-tax income/(expense) recognized directly in equity	0
-100 bp
Disclosure of Interest Rate of Debt Net of Cash and Cash Equivalent [Line Items]
Impact on pre-tax net income	(98)
Impact on pre-tax income/(expense) recognized directly in equity	€ 0

Debt, cash and cash equivale_13

Debt, cash and cash equivalents and lease liabilities - Summary of Debt by Currency (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Debt By Currency [Line Items]
Net debt	€ 6,437	€ 9,983	€ 8,790
Value on redemption before derivative instruments
Disclosure Of Debt By Currency [Line Items]
Net debt	6,585
Value on redemption after derivative instruments
Disclosure Of Debt By Currency [Line Items]
Net debt	6,492	10,047	8,862
Euro | Value on redemption before derivative instruments
Disclosure Of Debt By Currency [Line Items]
Net debt	13,145
Euro | Value on redemption after derivative instruments
Disclosure Of Debt By Currency [Line Items]
Net debt	10,489	13,129	13,725
US dollar | Value on redemption before derivative instruments
Disclosure Of Debt By Currency [Line Items]
Net debt	(6,508)
US dollar | Value on redemption after derivative instruments
Disclosure Of Debt By Currency [Line Items]
Net debt	(2,404)	(669)	(3,304)
Singapore dollar | Value on redemption before derivative instruments
Disclosure Of Debt By Currency [Line Items]
Net debt	0
Singapore dollar | Value on redemption after derivative instruments
Disclosure Of Debt By Currency [Line Items]
Net debt	(2,155)
Pound sterling | Value on redemption before derivative instruments
Disclosure Of Debt By Currency [Line Items]
Net debt	0
Pound sterling | Value on redemption after derivative instruments
Disclosure Of Debt By Currency [Line Items]
Net debt	359
Mexican peso | Value on redemption before derivative instruments
Disclosure Of Debt By Currency [Line Items]
Net debt	0
Mexican peso | Value on redemption after derivative instruments
Disclosure Of Debt By Currency [Line Items]
Net debt	98
Other currencies | Value on redemption before derivative instruments
Disclosure Of Debt By Currency [Line Items]
Net debt	(52)
Other currencies | Value on redemption after derivative instruments
Disclosure Of Debt By Currency [Line Items]
Net debt	€ 105	€ (2,413)	€ (1,559)

Debt, cash and cash equivale_14

Debt, cash and cash equivalents and lease liabilities - Summary of Market Value of Net Debt (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about borrowings [line items]
Total debt	€ 19,218	€ 20,250	€ 22,631	€ 24,568
Market value
Disclosure of detailed information about borrowings [line items]
Total debt	5,227	11,024	10,500
Value on redemption
Disclosure of detailed information about borrowings [line items]
Total debt	19,273	20,314	22,703
Total debt at redemption	€ 6,492	€ 10,047	€ 8,862

Debt, cash and cash equivale_15

Debt, cash and cash equivalents and lease liabilities - Amount of Future Undiscounted Contractual Cash Flows Relating to Debt and Derivative Instruments Designated as Hedges of Debt (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of maturity analysis for derivative financial liabilities [line items]
Debt	€ 20,408	€ 21,728	€ 24,339
Principal	18,932	20,086	22,392
Interest	1,476	1,642	1,947
Net cash flows related to derivative instruments	209	(51)	163
Total	20,617	21,677	24,502
Year 1
Disclosure of maturity analysis for derivative financial liabilities [line items]
Debt	4,206	3,330	2,943
Principal	3,928	3,055	2,622
Interest	278	275	321
Net cash flows related to derivative instruments	24	(59)	135
Total	4,230	3,271	3,078
Year 2
Disclosure of maturity analysis for derivative financial liabilities [line items]
Debt	868	3,826	3,019
Principal	661	3,588	2,757
Interest	207	238	262
Net cash flows related to derivative instruments	60	(1)	28
Total	928	3,825	3,047
Year 3
Disclosure of maturity analysis for derivative financial liabilities [line items]
Debt	2,803	791	3,808
Principal	2,601	601	3,571
Interest	202	190	237
Net cash flows related to derivative instruments	38	2	0
Total	2,841	793	3,808
Year 4
Disclosure of maturity analysis for derivative financial liabilities [line items]
Debt	3,184	1,937	791
Principal	3,011	1,751	601
Interest	173	186	190
Net cash flows related to derivative instruments	31	2	0
Total	3,215	1,939	791
Year 5
Disclosure of maturity analysis for derivative financial liabilities [line items]
Debt	1,283	3,176	1,937
Principal	1,151	3,011	1,751
Interest	132	165	186
Net cash flows related to derivative instruments	31	2	0
Total	1,314	3,178	1,937
Year 5 and later
Disclosure of maturity analysis for derivative financial liabilities [line items]
Debt	8,064	8,668	11,841
Principal	7,580	8,080	11,090
Interest	484	588	751
Net cash flows related to derivative instruments	25	3	0
Total	€ 8,089	€ 8,671	€ 11,841

Debt, cash and cash equivale_16

Debt, cash and cash equivalents and lease liabilities - Lease Liabilities (Details) - EUR (€) € in Millions	1 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of maturity analysis of finance lease payments receivable [line items]
Lease liabilities			€ 2,181	€ 2,108	€ 1,163
Discounting effect		€ (219)	(228)	(148)
Cambridge, Massachusetts
Disclosure of maturity analysis of finance lease payments receivable [line items]
Initial lease term	15 years	15 years
Less than 1 year
Disclosure of maturity analysis of finance lease payments receivable [line items]
Lease liabilities		€ 320	314	247
From 1 to 3 years
Disclosure of maturity analysis of finance lease payments receivable [line items]
Lease liabilities		515	476	357
From 3 to 5 years
Disclosure of maturity analysis of finance lease payments receivable [line items]
Lease liabilities		436	362	225
More than 5 years
Disclosure of maturity analysis of finance lease payments receivable [line items]
Lease liabilities		€ 1,129	€ 1,184	€ 482

Liabilities related to busine_3

Liabilities related to business combinations and to non-controlling interests - Summary of Movements in Liabilities Related to Business Combinations and to Non-Controlling Interests (Details) € in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2022 EUR (€)	Dec. 31, 2021 EUR (€)	Dec. 31, 2020 EUR (€)		Dec. 31, 2022 USD ($)
Disclosure Of Liabilities Related To Business Combinations And To Noncontrolling Interests [line items]
Beginning balance	€ 714	€ 605	€ 800
Payments made	(136)	(258)	(122)
Fair value remeasurements through profit or loss: (gain)/loss (including unwinding of discount)	5	(4)	(35)
Other movements	0	(14)	(10)
Currency translation differences	40	25	(28)
New transactions	156	360
Ending balance	779	714	605
Non-current liabilities related to business combinations and to non-controlling interests	674	577	387	[1]
Current liabilities related to business combinations and to non-controlling interests	105	137	218	[1]
Bayer contingent purchase consideration arising from the acquisition of Genzyme
Disclosure Of Liabilities Related To Business Combinations And To Noncontrolling Interests [line items]
Beginning balance	59	104	156
Payments made	(29)	(31)	(42)
Fair value remeasurements through profit or loss: (gain)/loss (including unwinding of discount)	(9)	(18)	9
Other movements	0	0	(8)
Currency translation differences	5	4	(11)
New transactions	0	0
Ending balance	26	59	104
MSD contingent consideration (European vaccines business)
Disclosure Of Liabilities Related To Business Combinations And To Noncontrolling Interests [line items]
Beginning balance	269	312	385
Payments made	(79)	(75)	(78)
Fair value remeasurements through profit or loss: (gain)/loss (including unwinding of discount)	14	26	9
Other movements	0	0	0
Currency translation differences	0	6	(4)
New transactions	0	0
Ending balance	204	269	312
Shire contingent consideration arising from the acquisition of Translate Bio
Disclosure Of Liabilities Related To Business Combinations And To Noncontrolling Interests [line items]
Beginning balance	354	0	0
Payments made	0	0	0
Fair value remeasurements through profit or loss: (gain)/loss (including unwinding of discount)	2	19	0
Other movements	0	0	0
Currency translation differences	24	12	0
New transactions	0	323
Ending balance	380	354	0
Amunix
Disclosure Of Liabilities Related To Business Combinations And To Noncontrolling Interests [line items]
Beginning balance	0	0	0
Payments made	0	0	0
Fair value remeasurements through profit or loss: (gain)/loss (including unwinding of discount)	(2)	0	0
Other movements	0	0	0
Currency translation differences	11	0	0
New transactions	156	0
Ending balance	165	0	0
Other
Disclosure Of Liabilities Related To Business Combinations And To Noncontrolling Interests [line items]
Beginning balance	32	189	259
Payments made	(28)	(152)	(2)
Fair value remeasurements through profit or loss: (gain)/loss (including unwinding of discount)	0	(31)	(53)
Other movements	0	(14)	(2)
Currency translation differences	0	3	(13)
New transactions	0	37
Ending balance	€ 4	€ 32	€ 189
Translate Bio
Disclosure Of Liabilities Related To Business Combinations And To Noncontrolling Interests [line items]
Contingent consideration liabilities | $					$ 382
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Liabilities related to busine_4

Liabilities related to business combinations and to non-controlling interests - Additional Information (Details) € in Millions	12 Months Ended
	Dec. 31, 2022 USD ($)	Dec. 31, 2022 EUR (€)	Dec. 31, 2021 EUR (€)	Dec. 31, 2020 EUR (€)	Dec. 31, 2019 EUR (€)
Disclosure Of Liabilities Related To Business Combinations And To Noncontrolling Interests [line items]
Fair value of contingent consideration payable		€ 779	€ 714	€ 605	€ 800
Commitments relating to contingent consideration in connection with business combinations		604	689	1,043
Bayer contingent consideration
Disclosure Of Liabilities Related To Business Combinations And To Noncontrolling Interests [line items]
Payment to sale of business period	10 years
Milestone payment period	2021
Fair value of contingent consideration payable		€ 26	59	104
Increase in fair value of liability		1%
Bayer contingent consideration | Top of range
Disclosure Of Liabilities Related To Business Combinations And To Noncontrolling Interests [line items]
Potentiel payments related to percentage of sales of alemtuzumab | $	$ 1,250,000,000
MSD contingent consideration (European vaccines business)
Disclosure Of Liabilities Related To Business Combinations And To Noncontrolling Interests [line items]
Fair value of contingent consideration payable		€ 204	269	312
Increase in fair value of liability		1%
Fair value of contingent consideration payable		€ 204	269	312	385
Shire contingent consideration
Disclosure Of Liabilities Related To Business Combinations And To Noncontrolling Interests [line items]
Increase in fair value of liability		13%
Amunix
Disclosure Of Liabilities Related To Business Combinations And To Noncontrolling Interests [line items]
Increase in fair value of liability		1%
Fair value of contingent consideration payable		€ 165	€ 0	€ 0	€ 0

Liabilities related to busine_5

Liabilities related to business combinations and to non-controlling interests - Summary of Maximum Amount of Contingent Consideration Payable and Firm Commitments to Buy Out Non-Controlling Interests (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of maximum amount of contingent consideration payable and firm commitments to buy out non-controlling interests [Line Items]
Commitments relating to contingent consideration in connection with business combinations	€ 604	€ 689	€ 1,043
Less than 1 year
Disclosure Of maximum amount of contingent consideration payable and firm commitments to buy out non-controlling interests [Line Items]
Commitments relating to contingent consideration in connection with business combinations	104
From 1 to 3 years
Disclosure Of maximum amount of contingent consideration payable and firm commitments to buy out non-controlling interests [Line Items]
Commitments relating to contingent consideration in connection with business combinations	145
From 3 to 5 years
Disclosure Of maximum amount of contingent consideration payable and firm commitments to buy out non-controlling interests [Line Items]
Commitments relating to contingent consideration in connection with business combinations	0
More than 5 years
Disclosure Of maximum amount of contingent consideration payable and firm commitments to buy out non-controlling interests [Line Items]
Commitments relating to contingent consideration in connection with business combinations	355
Bayer contingent consideration
Disclosure Of maximum amount of contingent consideration payable and firm commitments to buy out non-controlling interests [Line Items]
Commitments relating to contingent consideration in connection with business combinations Bayer	400
MSD contingent consideration (European vaccines business)
Disclosure Of maximum amount of contingent consideration payable and firm commitments to buy out non-controlling interests [Line Items]
Commitments relating to contingent consideration in connection with business combinations MSD	€ 200

Provisions, income tax liabil_3

Provisions, income tax liabilities and other liabilities - Summary of Non Current Provisions and Other Non-current Liabilities (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020		Dec. 31, 2019
Subclassifications of assets, liabilities and equities [abstract]
Provisions	€ 5,822	€ 6,430	€ 6,998		€ 7,125
Other non-current liabilities	519	291	317
Total	6,341	6,721	7,315	[1]
Non-current liabilities	€ 232	€ 6	€ 92
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Provisions, income tax liabil_4

Provisions, income tax liabilities and other liabilities - Summary of Movements in Non-current Provisions (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Reconciliation of changes in other provisions [abstract]
Beginning balance	€ 6,430	€ 6,998	€ 7,125
Changes in scope of consolidation	(200)	35	5
Increases in provisions	1,285	731	1,482
Provisions utilized	(528)	(459)	(793)
Reversals of unutilized provisions	(288)	(200)	(518)
Transfers	(274)	(425)	(421)
Net interest related to employee benefits, and unwinding of discount	64	53	66
Currency translation differences	113	145	(214)
Actuarial gains and losses on defined-benefit plans	(780)	(448)	266
Ending balance	5,822	6,430	6,998
Provisions for pensions and other post-employment benefits
Reconciliation of changes in other provisions [abstract]
Beginning balance	2,947	3,276	3,599
Changes in scope of consolidation	(96)	(2)	(3)
Increases in provisions	193	247	256
Provisions utilized	(275)	(222)	(566)
Reversals of unutilized provisions	(66)	(13)	(226)
Transfers	10	(13)	12
Net interest related to employee benefits, and unwinding of discount	43	42	55
Currency translation differences	63	80	(117)
Actuarial gains and losses on defined-benefit plans	(780)	(448)	266
Ending balance	2,039	2,947	3,276
Provisions for other long-term benefits
Reconciliation of changes in other provisions [abstract]
Beginning balance	935	879	855
Changes in scope of consolidation	(28)	0	0
Increases in provisions	40	156	169
Provisions utilized	(119)	(122)	(109)
Reversals of unutilized provisions	(20)	(7)	(5)
Transfers	4	(3)	0
Net interest related to employee benefits, and unwinding of discount	4	2	2
Currency translation differences	28	30	(33)
Actuarial gains and losses on defined-benefit plans	0	0	0
Ending balance	844	935	879
Restructuring provisions
Reconciliation of changes in other provisions [abstract]
Beginning balance	524	868	600
Changes in scope of consolidation	0	0	0
Increases in provisions	521	67	688
Provisions utilized	(12)	(8)	(5)
Reversals of unutilized provisions	(11)	(35)	(42)
Transfers	(265)	(370)	(369)
Net interest related to employee benefits, and unwinding of discount	5	0	1
Currency translation differences	(1)	2	(5)
Actuarial gains and losses on defined-benefit plans	0	0	0
Ending balance	761	524	868
Other provisions
Reconciliation of changes in other provisions [abstract]
Beginning balance	2,024	1,975	2,071
Changes in scope of consolidation	(76)	37	8
Increases in provisions	531	261	369
Provisions utilized	(122)	(107)	(113)
Reversals of unutilized provisions	(191)	(145)	(245)
Transfers	(23)	(39)	(64)
Net interest related to employee benefits, and unwinding of discount	12	9	8
Currency translation differences	23	33	(59)
Actuarial gains and losses on defined-benefit plans	0	0	0
Ending balance	€ 2,178	€ 2,024	€ 1,975

Provisions, income tax liabil_5

Provisions, income tax liabilities and other liabilities - Additional Information (Details) € in Millions					12 Months Ended
	Dec. 31, 2022 EUR (€)	Dec. 31, 2021 EUR (€)	Dec. 31, 2020 EUR (€)		Dec. 31, 2022 EUR (€) Country age plan	Dec. 31, 2021 EUR (€)	Dec. 31, 2020 EUR (€)
Provisions and other non-current liabilities [Line Items]
Number of major countries included in pension obligations | Country					4
Pension obligation, percentage to defined benefit liability	89%				89%
Pension obligations, percentage to plan assets	88%				88%
Employee termination benefits	€ 1,039	€ 943	€ 1,260		€ 1,039	€ 943	€ 1,260
Average residual holding periods	2 years 7 months 6 days	1 year 11 months 8 days	1 year 11 months 26 days
Non-current income tax liabilities	€ 1,979	€ 2,039	€ 1,733	[1]	€ 1,979	2,039	1,733	[1]
Tax charge on deemed repatriation attributable to accumulated earnings payable period					8 years
Liability recognized representing the estimated cost					€ 1,020	960	894
Other non-current liabilities	519	291	317		519	291	€ 317
Unused capital losses for which no deferred tax asset recognised	488				488
US legal restructuring
Provisions and other non-current liabilities [Line Items]
Unused capital losses for which no deferred tax asset recognised		2,900				€ 2,900
Capital losses, carry back period						3 years
Percentage of capital losses used							33.33%
Later than 12 months
Provisions and other non-current liabilities [Line Items]
Other non-current liabilities	459	576	569		€ 459	€ 576	€ 569
Other environment related provision
Provisions and other non-current liabilities [Line Items]
Identified environmental risks provisions estimated obligation period					30 years
Other provisions, expected utilized amount in 2022					€ 96
Other provisions, expected utilized amount in 2023 through 2026					201
Uncertainties over income tax treatments
Provisions and other non-current liabilities [Line Items]
Non-current income tax liabilities	1,520	1,463	1,164		1,520	1,463	1,164
France
Provisions and other non-current liabilities [Line Items]
Employee termination benefits	€ 804	614	889		€ 804	614	889
US
Provisions and other non-current liabilities [Line Items]
Number of types of defined-benefit plan | plan					2
UK
Provisions and other non-current liabilities [Line Items]
Retirement age | age					65
Notional retirement age | age					60
UK | Bottom of range
Provisions and other non-current liabilities [Line Items]
Vesting right percentage					1.25%
UK | Top of range
Provisions and other non-current liabilities [Line Items]
Vesting right percentage					1.50%
Lump-sum retirement benefit plans | France
Provisions and other non-current liabilities [Line Items]
Pension obligation, percentage to defined benefit liability	35%				35%
Defined benefit pension plans | France
Provisions and other non-current liabilities [Line Items]
Pension obligation, percentage to defined benefit liability	65%				65%
Defined benefit pension plans | US | Qualified defined benefit pension plans
Provisions and other non-current liabilities [Line Items]
Pension obligation, percentage to defined benefit liability	60%				60%
Defined benefit pension plans | US | Non qualified defined benefit pension plans
Provisions and other non-current liabilities [Line Items]
Pension obligation, percentage to defined benefit liability	14%				14%
Defined benefit pension plans | UK
Provisions and other non-current liabilities [Line Items]
Pension obligation, percentage to defined benefit liability	100%				100%
Top-up defined-benefit pension plan | Germany
Provisions and other non-current liabilities [Line Items]
Pension obligation, percentage to defined benefit liability	62%				62%
Sanofi-Aventis Plus | Germany
Provisions and other non-current liabilities [Line Items]
Employer's contribution percentage					15%
Multi-employer plan (Pensionskasses) | Germany
Provisions and other non-current liabilities [Line Items]
Pension obligation, percentage to defined benefit liability	24%				24%
Employee termination benefits	€ 652	€ 877	€ 773		€ 652	€ 877	€ 773
Healthcare Cover And Life Insurance | US
Provisions and other non-current liabilities [Line Items]
Pension obligation, percentage to defined benefit liability	26%				26%
Employee termination benefits	€ 409				€ 409
Healthcare Cover And Life Insurance | US | Plan assets
Provisions and other non-current liabilities [Line Items]
Pension obligations, percentage to plan assets	3%				3%
Net amount shown in the balance sheet at end of period	€ 28				€ 28
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Provisions, income tax liabil_6

Provisions, income tax liabilities and other liabilities - Summary of Financial and Demographic Assumptions (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of defined benefit plans [line items]
Weighted average duration of defined benefit obligation	10 years
Minimum Plan 1
Disclosure of defined benefit plans [line items]
Weighted average duration of defined benefit obligation	0 years
Maximum Plan 1
Disclosure of defined benefit plans [line items]
Weighted average duration of defined benefit obligation	7 years
Minimum plan 2
Disclosure of defined benefit plans [line items]
Weighted average duration of defined benefit obligation	7 years
Maximum plan 2
Disclosure of defined benefit plans [line items]
Weighted average duration of defined benefit obligation	10 years
France
Disclosure of defined benefit plans [line items]
General inflation rate	2.50%	1.95%	1.45%
Pension benefit indexation	2.50%	1.95%
Healthcare cost inflation rate(d)	0%	0%	0%
Retirement age, bottom of range	62 years	62 years	62 years
Retirement age, top of range	67 years	67 years	67 years
Weighted average duration of defined benefit obligation	10 years	12 years	13 years
France | Bottom of range
Disclosure of defined benefit plans [line items]
Discount rate	3.55%	0.10%	0%
Pension benefit indexation			1.45%
France | Top of range
Disclosure of defined benefit plans [line items]
Discount rate	3.75%	1.10%	0.55%
Germany
Disclosure of defined benefit plans [line items]
General inflation rate	2.50%	1.95%	1.45%
Pension benefit indexation	2.50%	1.95%	1.45%
Healthcare cost inflation rate(d)	0%	0%	0%
Retirement age, top of range	63 years	62 years	62 years
Weighted average duration of defined benefit obligation	12 years	16 years	16 years
Germany | Bottom of range
Disclosure of defined benefit plans [line items]
Discount rate	3.55%	0.10%	0%
Germany | Top of range
Disclosure of defined benefit plans [line items]
Discount rate	3.75%	1.10%	0.55%
US
Disclosure of defined benefit plans [line items]
Discount rate	4.90%	2.70%	2.40%
General inflation rate	0%	0%	0%
Pension benefit indexation	0%	0%	0%
Retirement age, bottom of range	55 years	55 years	55 years
Retirement age, top of range	70 years	70 years	70 years
Weighted average duration of defined benefit obligation	11 years	15 years	16 years
US | Bottom of range
Disclosure of defined benefit plans [line items]
Healthcare cost inflation rate(d)	3.29%	3.50%	3.50%
US | Top of range
Disclosure of defined benefit plans [line items]
Healthcare cost inflation rate(d)	6.56%	4.50%	4.50%
UK
Disclosure of defined benefit plans [line items]
Discount rate	4.75%	1.90%	1.35%
General inflation rate	3.25%	3.30%	2.95%
Pension benefit indexation	3%	3.15%	2.85%
Healthcare cost inflation rate(d)	0%	0%	0%
Retirement age, bottom of range	60 years	60 years	60 years
Retirement age, top of range	65 years	65 years	65 years
Weighted average duration of defined benefit obligation	13 years	17 years	18 years

Provisions, income tax liabil_7

Provisions, income tax liabilities and other liabilities - Summary of Weighted Average Duration of Obligation for Pensions and Other Long-term Benefits in Principal Countries (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of defined benefit plans [line items]
Weighted average duration in main countries	10 years
France
Disclosure of defined benefit plans [line items]
Weighted average duration in main countries	10 years	12 years	13 years
Germany
Disclosure of defined benefit plans [line items]
Weighted average duration in main countries	12 years	16 years	16 years
US
Disclosure of defined benefit plans [line items]
Weighted average duration in main countries	11 years	15 years	16 years
UK
Disclosure of defined benefit plans [line items]
Weighted average duration in main countries	13 years	17 years	18 years

Provisions, income tax liabil_8

Provisions, income tax liabilities and other liabilities - Summary of Sensitivity for Pensions and Other Post-Employment Benefits to Changes in Key Actuarial Assumptions (Details) € in Millions	12 Months Ended
	Dec. 31, 2022 EUR (€)
Discount rate
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Possible decrease in actuarial assumption	(0.50%)
General inflation rate
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Possible increase in actuarial assumption	0.50%
Pension benefit indexation
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Possible increase in actuarial assumption	0.50%
Healthcare cost inflation rate
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Possible increase in actuarial assumption	0.50%
Mortality table
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Possible increase in mortality table (in years)	1 year
France | Discount rate
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Measurement of defined-benefit obligation	€ 72
France | General inflation rate
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Measurement of defined-benefit obligation	47
France | Pension benefit indexation
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Measurement of defined-benefit obligation	51
France | Healthcare cost inflation rate
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Measurement of defined-benefit obligation	0
France | Mortality table
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Measurement of defined-benefit obligation	61
Germany | Discount rate
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Measurement of defined-benefit obligation	162
Germany | General inflation rate
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Measurement of defined-benefit obligation	306
Germany | Pension benefit indexation
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Measurement of defined-benefit obligation	200
Germany | Healthcare cost inflation rate
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Measurement of defined-benefit obligation	2
Germany | Mortality table
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Measurement of defined-benefit obligation	51
US | Discount rate
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Measurement of defined-benefit obligation	75
US | General inflation rate
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Measurement of defined-benefit obligation	0
US | Pension benefit indexation
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Measurement of defined-benefit obligation	0
US | Healthcare cost inflation rate
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Measurement of defined-benefit obligation	6
US | Mortality table
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Measurement of defined-benefit obligation	19
UK | Discount rate
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Measurement of defined-benefit obligation	136
UK | General inflation rate
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Measurement of defined-benefit obligation	75
UK | Pension benefit indexation
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Measurement of defined-benefit obligation	53
UK | Healthcare cost inflation rate
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Measurement of defined-benefit obligation	0
UK | Mortality table
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Measurement of defined-benefit obligation	€ 74

Provisions, income tax liabil_9

Provisions, income tax liabilities and other liabilities - Reconciliation of Net Amount Recognized in Respect of Pension and Other Post-employment Benefit Plans (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021		Dec. 31, 2020		Dec. 31, 2019
Disclosure of net defined benefit liability (asset) [line items]
Actuarial losses/(gains) due to changes in financial assumptions	€ 654	€ 686	[1]	€ (267)	[1]
Pre-funded pension obligations	269	408		177
Obligations provided for	5,822	6,430		6,998		€ 7,125
UK
Disclosure of net defined benefit liability (asset) [line items]
Actuarial losses/(gains) due to changes in demographic assumptions	(54)	(125)		14
Actuarial losses/(gains) due to changes in financial assumptions	(1,143)	(77)		442
Remeasurement of net defined-benefit (asset)/liability (actuarial gains and losses)	(131)	237		(115)
Pensions and other post-employment benefits
Disclosure of net defined benefit liability (asset) [line items]
Beginning of period	2,539	3,099
Current service cost	193	227		221
Interest (income)/cost	43	42		55
Plan amendments, curtailments or settlements not specified in the terms of the plan	(68)	5		(199)
Administration costs and taxes paid during the period	(6)	(7)		(14)
Contributions from plan members	6	6		7
Net obligation	1,752	2,524		3,098
Pre-funded pension obligations	269	408		177
Expense recognized directly in profit or loss	168	276		84
End of period	1,770	2,539		3,099
Remeasurement of net defined-benefit (asset)/liability (actuarial gains and losses)	(650)	(685)		266
Expense/(gain) for the period	(482)	(409)		350
Pensions and other post-employment benefits | UK
Disclosure of net defined benefit liability (asset) [line items]
Beginning of period	(215)	25
Current service cost	0	0		0
Contributions from plan members	0	0		0
Pre-funded pension obligations	99	220
Expense recognized directly in profit or loss	(13)	6		5
End of period	(95)	(215)		25
Remeasurement of net defined-benefit (asset)/liability (actuarial gains and losses)	130	(236)		115
Pensions and other post-employment benefits | Present value of defined benefit obligation
Disclosure of net defined benefit liability (asset) [line items]
Beginning of period	12,175	12,456		13,094
Current service cost	193	227		221
Interest (income)/cost	206	148		192
Actuarial losses/(gains) due to changes in demographic assumptions	(219)	(162)		52
Actuarial losses/(gains) due to changes in financial assumptions	(3,006)	(210)		936
Actuarial losses/(gains) due to experience adjustments	177	(120)		(26)
Plan amendments, curtailments or settlements not specified in the terms of the plan	(229)	(4)		(938)
Plan settlements specified in the terms of the plan	(84)	(66)		(75)
Benefits paid	(463)	(503)		(545)
Changes in scope of consolidation and transfers	(114)	(8)		(12)
Currency translation differences	15	417		(443)
End of period	8,651	12,175		12,456
Pensions and other post-employment benefits | Plan assets
Disclosure of net defined benefit liability (asset) [line items]
Beginning of period	(9,651)	(9,358)		(9,651)
Interest (income)/cost	(163)	(106)		(138)
Plan amendments, curtailments or settlements not specified in the terms of the plan	161	9		739
Plan settlements specified in the terms of the plan	84	66		75
Changes in scope of consolidation and transfers	32	6		0
Currency translation differences	52	(344)		326
Difference between actual return and interest income on plan assets	(2,398)	207		696
Administration costs and taxes paid during the period	(6)	(7)		(14)
Contributions from plan members	6	6		6
Employer’s contributions	238	176		490
Benefits paid	(426)	(458)		(469)
End of period	(6,899)	(9,651)		(9,358)
Pensions and other post-employment benefits | Effect of asset ceiling
Disclosure of net defined benefit liability (asset) [line items]
Beginning of period	15	1
End of period	18	15		1
Provisions for pensions and other post-employment benefits
Disclosure of net defined benefit liability (asset) [line items]
Obligations provided for	2,039	2,947		3,276		€ 3,599
Provisions for pensions and other post-employment benefits | Pensions and other post-employment benefits
Disclosure of net defined benefit liability (asset) [line items]
Obligations provided for	€ 2,039	€ 2,947		€ 3,276
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Provisions, income tax liabi_10

Provisions, income tax liabilities and other liabilities - Net Liability in Respect of Pension Plans and Other Post-employment Benefits by Geographical Region (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of net defined benefit liability (asset) [line items]
Measurement of obligation	€ 1,039	€ 943	€ 1,260
Pensions and other post-employment benefits
Disclosure of net defined benefit liability (asset) [line items]
Measurement of obligation	8,651	12,175	12,456
Fair value of plan assets	6,899	9,651	9,358
Effect of asset ceiling	(18)	(15)	(1)
Net amount shown in the balance sheet at end of period	1,770	2,539	3,099
France
Disclosure of net defined benefit liability (asset) [line items]
Measurement of obligation	804	614	889
France | Pensions and other post-employment benefits
Disclosure of net defined benefit liability (asset) [line items]
Measurement of obligation	1,324	1,657	1,778
Fair value of plan assets	697	838	906
Effect of asset ceiling	0	0	0
Net amount shown in the balance sheet at end of period	627	819	872
Germany | Pensions and other post-employment benefits
Disclosure of net defined benefit liability (asset) [line items]
Measurement of obligation	2,730	3,576	3,580
Fair value of plan assets	2,317	2,808	2,661
Effect of asset ceiling	0	0	0
Net amount shown in the balance sheet at end of period	413	768	919
US | Pensions and other post-employment benefits
Disclosure of net defined benefit liability (asset) [line items]
Measurement of obligation	1,546	2,099	2,091
Fair value of plan assets	860	1,127	1,077
Effect of asset ceiling	0	0	0
Net amount shown in the balance sheet at end of period	686	972	1,014
UK | Pensions and other post-employment benefits
Disclosure of net defined benefit liability (asset) [line items]
Measurement of obligation	2,080	3,414	3,561
Fair value of plan assets	2,175	3,629	3,536
Effect of asset ceiling	0	0	0
Net amount shown in the balance sheet at end of period	(95)	(215)	25
Other
Disclosure of net defined benefit liability (asset) [line items]
Measurement of obligation	235	329	371
Other | Pensions and other post-employment benefits
Disclosure of net defined benefit liability (asset) [line items]
Measurement of obligation	971	1,429	1,446
Fair value of plan assets	850	1,249	1,178
Effect of asset ceiling	(18)	(15)	(1)
Net amount shown in the balance sheet at end of period	€ 139	€ 195	€ 269

Provisions, income tax liabi_11

Provisions, income tax liabilities and other liabilities - Fair Value of Plans Assets relating to Pension Plans and Other Post-employment Plans (Details)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of fair value of plan assets [line items]
Securities quoted in an active market	84.40%	86.90%	94.80%
Other securities	15.60%	13.10%	5.20%
Total	100%	100%	100%
Cash and cash equivalents
Disclosure of fair value of plan assets [line items]
Securities quoted in an active market	0.70%	0.70%	3.50%
Equity instruments
Disclosure of fair value of plan assets [line items]
Securities quoted in an active market	21.70%	25%	24.80%
Bonds and similar instruments
Disclosure of fair value of plan assets [line items]
Securities quoted in an active market	52.40%	53.80%	59.90%
Real estate
Disclosure of fair value of plan assets [line items]
Securities quoted in an active market	4%	4%	3.40%
Derivatives
Disclosure of fair value of plan assets [line items]
Securities quoted in an active market	0.10%	0%	0%
Commodities
Disclosure of fair value of plan assets [line items]
Securities quoted in an active market	0.90%	1%	0.90%
Other
Disclosure of fair value of plan assets [line items]
Securities quoted in an active market	4.60%	2.40%	2.30%
Hedge funds
Disclosure of fair value of plan assets [line items]
Other securities	0%	0%	0.40%
Insurance policies
Disclosure of fair value of plan assets [line items]
Other securities	15.60%	13.10%	4.80%

Provisions, income tax liabi_12

Provisions, income tax liabilities and other liabilities - Service Cost for Pension and Other post-employment Benefit Plans, by Geographical Region (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
France
Disclosure of defined benefit plans [line items]
Remeasurement of net defined-benefit (asset)/ liability (actuarial gains and losses)	€ (156)	€ (106)	€ 23
Germany
Disclosure of defined benefit plans [line items]
Remeasurement of net defined-benefit (asset)/ liability (actuarial gains and losses)	(205)	(113)	121
US
Disclosure of defined benefit plans [line items]
Remeasurement of net defined-benefit (asset)/ liability (actuarial gains and losses)	(382)	(156)	22
UK
Disclosure of defined benefit plans [line items]
Remeasurement of net defined-benefit (asset)/ liability (actuarial gains and losses)	131	(237)	115
Pensions and other post-employment benefits
Disclosure of defined benefit plans [line items]
Current service cost	193	227	221
(Gains)/losses related to plan amendments, curtailments or settlements not specified in the terms of the plan	(68)	5	(199)
Net interest cost/(income) including administration costs and taxes paid during the period	49	49	69
Contributions from plan members	(6)	(6)	(7)
Expense/(gain) recognized directly in profit or loss	168	276	84
Remeasurement of net defined-benefit (asset)/ liability (actuarial gains and losses)	650	685	(266)
Expense/(gain) for the period	(482)	(409)	350
Pensions and other post-employment benefits | France
Disclosure of defined benefit plans [line items]
Current service cost	61	72	65
(Gains)/losses related to plan amendments, curtailments or settlements not specified in the terms of the plan	(60)	2	(87)
Net interest cost/(income) including administration costs and taxes paid during the period	10	5	7
Contributions from plan members	0	0	0
Expense/(gain) recognized directly in profit or loss	11	80	(15)
Remeasurement of net defined-benefit (asset)/ liability (actuarial gains and losses)	156	106	(23)
Expense/(gain) for the period	(145)	(26)	8
Pensions and other post-employment benefits | Germany
Disclosure of defined benefit plans [line items]
Current service cost	44	47	49
(Gains)/losses related to plan amendments, curtailments or settlements not specified in the terms of the plan	2	0	10
Net interest cost/(income) including administration costs and taxes paid during the period	7	5	13
Contributions from plan members	0	0	0
Expense/(gain) recognized directly in profit or loss	53	52	72
Remeasurement of net defined-benefit (asset)/ liability (actuarial gains and losses)	204	113	(121)
Expense/(gain) for the period	(151)	(61)	193
Pensions and other post-employment benefits | US
Disclosure of defined benefit plans [line items]
Current service cost	50	57	51
(Gains)/losses related to plan amendments, curtailments or settlements not specified in the terms of the plan	1	0	(123)
Net interest cost/(income) including administration costs and taxes paid during the period	30	27	34
Contributions from plan members	0	0	0
Expense/(gain) recognized directly in profit or loss	81	84	(38)
Remeasurement of net defined-benefit (asset)/ liability (actuarial gains and losses)	382	157	(22)
Expense/(gain) for the period	(301)	(73)	(16)
Pensions and other post-employment benefits | UK
Disclosure of defined benefit plans [line items]
Current service cost	0	0	0
(Gains)/losses related to plan amendments, curtailments or settlements not specified in the terms of the plan	(6)	3	0
Net interest cost/(income) including administration costs and taxes paid during the period	(7)	3	5
Contributions from plan members	0	0	0
Expense/(gain) recognized directly in profit or loss	(13)	6	5
Remeasurement of net defined-benefit (asset)/ liability (actuarial gains and losses)	(130)	236	(115)
Expense/(gain) for the period	117	(230)	120
Pensions and other post-employment benefits | Other
Disclosure of defined benefit plans [line items]
Current service cost	38	51	56
(Gains)/losses related to plan amendments, curtailments or settlements not specified in the terms of the plan	(5)	0	1
Net interest cost/(income) including administration costs and taxes paid during the period	9	9	10
Contributions from plan members	(6)	(6)	(7)
Expense/(gain) recognized directly in profit or loss	36	54	60
Remeasurement of net defined-benefit (asset)/ liability (actuarial gains and losses)	38	73	15
Expense/(gain) for the period	€ (2)	€ (19)	€ 45

Provisions, income tax liabi_13

Provisions, income tax liabilities and other liabilities - Remeasurement of Net Defined-benefit (Asset)/Liability (Actuarial Gains and Losses) (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021		Dec. 31, 2020
Disclosure of defined benefit plans [line items]
Gains/(losses) on financial assumptions	€ (654)	€ (686)	[1]	€ 267	[1]
France
Disclosure of defined benefit plans [line items]
Actuarial gains/(losses) arising during the period	156	106		(23)
Gains/(losses) on experience adjustments	(120)	60		28
Gains/(losses) on demographic assumptions	0	0		9
Gains/(losses) on financial assumptions	276	46		(60)
Germany
Disclosure of defined benefit plans [line items]
Actuarial gains/(losses) arising during the period	205	113		(121)
Gains/(losses) on experience adjustments	(620)	182		76
Gains/(losses) on demographic assumptions	0	0		0
Gains/(losses) on financial assumptions	825	(69)		(197)
US
Disclosure of defined benefit plans [line items]
Actuarial gains/(losses) arising during the period	382	156		(22)
Gains/(losses) on experience adjustments	(287)	23		214
Gains/(losses) on demographic assumptions	129	51		(42)
Gains/(losses) on financial assumptions	540	82		(194)
UK
Disclosure of defined benefit plans [line items]
Actuarial gains/(losses) arising during the period	(131)	237		(115)
Gains/(losses) on experience adjustments	(1,328)	35		341
Gains/(losses) on demographic assumptions	54	125		(14)
Gains/(losses) on financial assumptions	€ 1,143	€ 77		€ (442)
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Provisions, income tax liabi_14

Provisions, income tax liabilities and other liabilities - Summary of Net Pre-tax Actuarial Loss (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Subclassifications of assets, liabilities and equities [abstract]
Net pre-tax actuarial loss	€ (2,090)	€ (2,738)	€ (3,423)

Provisions, income tax liabi_15

Provisions, income tax liabilities and other liabilities - Summary of Present Value of Pension and Other Post Employment Benefits (Details) - Pensions and other post-employment benefits - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset)	€ 1,770	€ 2,539	€ 3,099
Present value of defined benefit obligation
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset)	8,651	12,175	12,456	€ 13,094
Wholly or partly funded defined benefit plans | Present value of defined benefit obligation
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset)	7,463	10,416	10,734
Wholly unfunded defined benefit plans | Present value of defined benefit obligation
Disclosure of net defined benefit liability (asset) [line items]
Net defined benefit liability (asset)	€ 1,188	€ 1,759	€ 1,722

Provisions, income tax liabi_16

Provisions, income tax liabilities and other liabilities - Total Expense for Pensions and Other Post-employment Benefits Allocated between Income Statement (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of defined benefit plans [line items]
Cost of sales	€ 13,695	€ 12,255	€ 12,159	[1]
Research and development expenses	6,706	5,692	5,530	[1]
Selling and general expenses	10,492	9,555	9,391	[1]
Other operating (income)/expenses, net	1,231	1,373	926
Financial expenses	440	368	388	[1]
Pensions and other post-employment benefits
Disclosure of defined benefit plans [line items]
Cost of sales	55	77	77
Research and development expenses	52	65	63
Selling and general expenses	81	87	88
Other operating (income)/expenses, net	(2)	(1)	(140)
Restructuring costs	(61)	6	(59)
Financial expenses	43	42	55
Total	€ 168	€ 276	€ 84
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Provisions, income tax liabi_17

Provisions, income tax liabilities and other liabilities - Estimated Amounts of Employer's Contributions to Plan Assets (Details) - Year 1 € in Millions	12 Months Ended
	Dec. 31, 2022 EUR (€)
Disclosure of fair value of plan assets [line items]
Estimate of contributions expected to be paid to plan for next annual reporting period	€ 38
France
Disclosure of fair value of plan assets [line items]
Estimate of contributions expected to be paid to plan for next annual reporting period	0
Germany
Disclosure of fair value of plan assets [line items]
Estimate of contributions expected to be paid to plan for next annual reporting period	0
US
Disclosure of fair value of plan assets [line items]
Estimate of contributions expected to be paid to plan for next annual reporting period	0
UK
Disclosure of fair value of plan assets [line items]
Estimate of contributions expected to be paid to plan for next annual reporting period	4
Other
Disclosure of fair value of plan assets [line items]
Estimate of contributions expected to be paid to plan for next annual reporting period	€ 34

Provisions, income tax liabi_18

Provisions, income tax liabilities and other liabilities - Expected Timing of Benefit Payments under Pension and Other Post-employment Benefit Plans (Details) € in Millions	Dec. 31, 2022 EUR (€)
Year 1
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	€ 596
Year 2
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	558
Year 3
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	575
Year 4
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	592
Year 5
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	614
Year 6 - Year 10
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	3,246
France | Year 1
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	99
France | Year 2
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	67
France | Year 3
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	72
France | Year 4
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	75
France | Year 5
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	94
France | Year 6 - Year 10
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	505
Germany | Year 1
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	195
Germany | Year 2
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	203
Germany | Year 3
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	209
Germany | Year 4
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	212
Germany | Year 5
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	219
Germany | Year 6 - Year 10
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	1,135
US | Year 1
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	118
US | Year 2
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	106
US | Year 3
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	107
US | Year 4
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	110
US | Year 5
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	100
US | Year 6 - Year 10
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	499
UK | Year 1
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	125
UK | Year 2
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	129
UK | Year 3
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	134
UK | Year 4
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	138
UK | Year 5
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	142
UK | Year 6 - Year 10
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	784
Other | Year 1
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	59
Other | Year 2
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	53
Other | Year 3
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	53
Other | Year 4
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	57
Other | Year 5
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	59
Other | Year 6 - Year 10
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	€ 323

Provisions, income tax liabi_19

Provisions, income tax liabilities and other liabilities - Timing of Future Payments in Respect of Unfunded Pension and Other Post-employment Benefit Plans (Details) € in Millions	12 Months Ended
	Dec. 31, 2022 EUR (€)
Disclosure of defined benefit plans [line items]
Estimated payments	€ 1,188
Less than 1 year
Disclosure of defined benefit plans [line items]
Estimated payments	74
From 1 to 3 years
Disclosure of defined benefit plans [line items]
Estimated payments	116
From 3 to 5 years
Disclosure of defined benefit plans [line items]
Estimated payments	139
More than 5 years
Disclosure of defined benefit plans [line items]
Estimated payments	€ 859

Provisions, income tax liabi_20

Provisions, income tax liabilities and other liabilities - Movements in Restructuring Provisions Classified in Non-current and Current Liabilities (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021		Dec. 31, 2020		Dec. 31, 2019
Disclosure of Restructuring Provisions [line items]
Balance, beginning of period	€ 6,721	€ 7,315	[1]
Of which:
Classified in current liabilities	472	594		€ 631
Provisions utilized	(528)	(459)		(793)
Transfers	(274)	(425)		(421)
Currency translation differences	113	145		(214)
Balance, end of period	6,341	6,721		7,315	[1]
Restructuring Provision
Disclosure of Restructuring Provisions [line items]
Balance, beginning of period	1,118	1,499		1,390
Of which:
Classified in non-current liabilities	761	524		868		€ 600
Classified in current liabilities	472	594		631		€ 790
Change in provisions recognized in profit or loss for the period	636	183		767
Provisions utilized	(522)	(571)		(663)
Transfers	0	1		20
Unwinding of discount	5	0		1
Currency translation differences	(4)	6		(16)
Balance, end of period	€ 1,233	€ 1,118		€ 1,499
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Provisions, income tax liabi_21

Provisions, income tax liabilities and other liabilities - Timing of Future Termination Benefit Payments (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of defined benefit plans [line items]
Employee termination benefits	€ 1,039	€ 943	€ 1,260
Less than 1 year
Disclosure of defined benefit plans [line items]
Employee termination benefits	374	476	490
From 1 to 3 years
Disclosure of defined benefit plans [line items]
Employee termination benefits	448	394	606
From 3 to 5 years
Disclosure of defined benefit plans [line items]
Employee termination benefits	215	67	142
More than 5 years
Disclosure of defined benefit plans [line items]
Employee termination benefits	2	6	22
France
Disclosure of defined benefit plans [line items]
Employee termination benefits	804	614	889
France | Less than 1 year
Disclosure of defined benefit plans [line items]
Employee termination benefits	185	269	295
France | From 1 to 3 years
Disclosure of defined benefit plans [line items]
Employee termination benefits	412	288	457
France | From 3 to 5 years
Disclosure of defined benefit plans [line items]
Employee termination benefits	207	53	124
France | More than 5 years
Disclosure of defined benefit plans [line items]
Employee termination benefits	0	4	13
Other
Disclosure of defined benefit plans [line items]
Employee termination benefits	235	329	371
Other | Less than 1 year
Disclosure of defined benefit plans [line items]
Employee termination benefits	189	207	195
Other | From 1 to 3 years
Disclosure of defined benefit plans [line items]
Employee termination benefits	36	106	149
Other | From 3 to 5 years
Disclosure of defined benefit plans [line items]
Employee termination benefits	8	14	18
Other | More than 5 years
Disclosure of defined benefit plans [line items]
Employee termination benefits	€ 2	€ 2	€ 9

Provisions, income tax liabi_22

Provisions, income tax liabilities and other liabilities - Summary of Other Provisions (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of other provisions [abstract]
Environmental risks	€ 526	€ 650	€ 713
Product liability risks, litigation and other	1,652	1,374	1,262
Total	€ 2,178	€ 2,024	€ 1,975

Provisions, income tax liabi_23

Provisions, income tax liabilities and other liabilities - Current Provisions and Other Current Liabilities (Details) - EUR (€)	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Subclassifications of assets, liabilities and equities [abstract]
Taxes payable, other than corporate income taxes	€ 420,000,000	€ 428,000,000	€ 347,000,000
Employee-related liabilities	2,158,000,000	2,126,000,000	2,042,000,000
Restructuring provisions (see Note D.19.2.)	472,000,000	594,000,000	631,000,000
Interest rate derivatives (see Note D.20.)	0	1,000,000	0
Currency derivatives (see Note D.20.)	94,000,000	62,000,000	205,000,000
Equity derivatives (see Note D.20.)	0	16,000,000	0
Amounts payable for acquisitions of non-current assets	714,000,000	559,000,000	467,000,000
Customer contract liabilities	264,000,000	319,000,000	252,000,000
Other current liabilities	7,899,000,000	7,112,000,000	6,188,000,000
Total	12,021,000,000	11,217,000,000	€ 10,132,000,000	[1]
Contract liabilities	€ 85,000,000	€ 0
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Derivative financial instrume_3

Derivative financial instruments and market risks - Summary of Fair Value of Derivative Instruments (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of Credit Risk Exposure [Line Items]
Non-current assets	€ 0	€ 3	€ 24
Current assets	206
Total assets	206
Non-current liabilities	(232)	(6)	(92)
Current liabilities	(94)
Total liabilities	(326)
Market value	(120)	213	(215)
Currency derivatives
Disclosure of Credit Risk Exposure [Line Items]
Non-current assets	0
Current assets	206
Total assets	206
Non-current liabilities	0
Current liabilities	(94)
Total liabilities	(94)
Market value	112	222	(209)
operating
Disclosure of Credit Risk Exposure [Line Items]
Non-current assets	0
Current assets	88
Total assets	88
Non-current liabilities	0
Current liabilities	(66)
Total liabilities	(66)
Market value	22	10	7
financial
Disclosure of Credit Risk Exposure [Line Items]
Non-current assets	0
Current assets	118
Total assets	118
Non-current liabilities	0
Current liabilities	(28)
Total liabilities	(28)
Market value	90	212	(216)
Interest rate derivatives
Disclosure of Credit Risk Exposure [Line Items]
Non-current assets	0
Current assets	0
Total assets	0
Non-current liabilities	(232)
Current liabilities	0
Total liabilities	(232)
Market value	(232)	7	20
Equity derivatives
Disclosure of Credit Risk Exposure [Line Items]
Non-current assets	0
Current assets	0
Total assets	0
Non-current liabilities	0
Current liabilities	0
Total liabilities	0
Market value	€ 0	€ (16)	€ (26)

Derivative financial instrume_4

Derivative financial instruments and market risks - Summary of Operating Currency Hedging Instruments (Details) € in Millions, $ in Millions	Dec. 31, 2022 EUR (€)	Dec. 31, 2021 EUR (€)	Dec. 31, 2021 TWD ($)	Dec. 31, 2020 EUR (€)
Notional amount
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	€ 8,862	€ 6,286		€ 5,409
Notional amount | Forward currency sales
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	5,403	3,912		3,477
Notional amount | Forward currency sales in US Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	2,732	1,392		1,367
Notional amount | Forward currency sales in Chinese Yuan Renminbi
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	576	665		521
Notional amount | Forward currency sales in Japanese Yen
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	240	199		143
Notional amount | Forward currency sales in Singapore Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	180	355		287
Notional amount | Forward Currency Sales In Korean Won
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	179
Notional amount | Forward currency sales in Taiwan Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place | $			$ 122
Notional amount | Forward currency sales In Mexican Peso
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place				121
Notional amount | Forward currency purchases
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	3,459	2,374		1,932
Notional amount | Forward currency purchases in US Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	2,047	833		580
Notional amount | Forward currency purchases in Singapore Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	375	696		571
Notional amount | Forward currency purchases in Chinese Yuan Renminbi
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	142	255		286
Notional amount | Forward Currency Purchased In Korean Won
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	130
Notional amount | Forward currency purchases in Hungarian Forint
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place		77
Notional amount | Forward Currency Purchased In Taiwan Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	84
Notional amount | Forward currency purchases In Russian Rouble
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place		72		61
Notional amount | Forward currency purchases In Japanese yen
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place				55
Notional amount | Cash flow hedges
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0	0		0
Notional amount | Cash flow hedges | Forward currency sales
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0	0		0
Notional amount | Cash flow hedges | Forward currency sales in US Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0	0		0
Notional amount | Cash flow hedges | Forward currency sales in Chinese Yuan Renminbi
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0	0		0
Notional amount | Cash flow hedges | Forward currency sales in Japanese Yen
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0	0		0
Notional amount | Cash flow hedges | Forward currency sales in Singapore Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0	0		0
Notional amount | Cash flow hedges | Forward Currency Sales In Korean Won
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Notional amount | Cash flow hedges | Forward currency sales in Taiwan Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place | $			0
Notional amount | Cash flow hedges | Forward currency sales In Mexican Peso
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place				0
Notional amount | Cash flow hedges | Forward currency purchases
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0	0		0
Notional amount | Cash flow hedges | Forward currency purchases in US Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0	0		0
Notional amount | Cash flow hedges | Forward currency purchases in Singapore Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0	0		0
Notional amount | Cash flow hedges | Forward currency purchases in Chinese Yuan Renminbi
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0	0		0
Notional amount | Cash flow hedges | Forward Currency Purchased In Korean Won
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Notional amount | Cash flow hedges | Forward currency purchases in Hungarian Forint
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place		0
Notional amount | Cash flow hedges | Forward Currency Purchased In Taiwan Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Notional amount | Cash flow hedges | Forward currency purchases In Russian Rouble
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place		0		0
Notional amount | Cash flow hedges | Forward currency purchases In Japanese yen
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place				0
Notional amount | Not eligible for hedge accounting
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	8,862	6,286		5,409
Notional amount | Not eligible for hedge accounting | Forward currency sales
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	5,403	3,912		3,477
Notional amount | Not eligible for hedge accounting | Forward currency sales in US Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	2,732	1,392		1,367
Notional amount | Not eligible for hedge accounting | Forward currency sales in Chinese Yuan Renminbi
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	576	665		521
Notional amount | Not eligible for hedge accounting | Forward currency sales in Japanese Yen
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	240	199		143
Notional amount | Not eligible for hedge accounting | Forward currency sales in Singapore Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	180	355		287
Notional amount | Not eligible for hedge accounting | Forward Currency Sales In Korean Won
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	179
Notional amount | Not eligible for hedge accounting | Forward currency sales in Taiwan Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place | $			122
Notional amount | Not eligible for hedge accounting | Forward currency sales In Mexican Peso
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place				121
Notional amount | Not eligible for hedge accounting | Forward currency purchases
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	3,459	2,374		1,932
Notional amount | Not eligible for hedge accounting | Forward currency purchases in US Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	2,047	833		580
Notional amount | Not eligible for hedge accounting | Forward currency purchases in Singapore Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	375	696		571
Notional amount | Not eligible for hedge accounting | Forward currency purchases in Chinese Yuan Renminbi
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	142	255		286
Notional amount | Not eligible for hedge accounting | Forward Currency Purchased In Korean Won
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	130
Notional amount | Not eligible for hedge accounting | Forward currency purchases in Hungarian Forint
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place		77
Notional amount | Not eligible for hedge accounting | Forward Currency Purchased In Taiwan Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	84
Notional amount | Not eligible for hedge accounting | Forward currency purchases In Russian Rouble
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place		72		61
Notional amount | Not eligible for hedge accounting | Forward currency purchases In Japanese yen
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place				55
Fair value
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	22	10		7
Fair value | Forward currency sales
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	49	4		7
Fair value | Forward currency sales in US Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	56	5		10
Fair value | Forward currency sales in Chinese Yuan Renminbi
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	2	(2)		2
Fair value | Forward currency sales in Japanese Yen
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	(5)	3		1
Fair value | Forward currency sales in Singapore Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	1	(1)		(1)
Fair value | Forward Currency Sales In Korean Won
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	(14)
Fair value | Forward currency sales in Taiwan Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place | $			(1)
Fair value | Forward currency sales In Mexican Peso
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place				0
Fair value | Forward currency purchases
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	(27)	6		0
Fair value | Forward currency purchases in US Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	(21)	(2)		(1)
Fair value | Forward currency purchases in Singapore Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	(7)	7		(1)
Fair value | Forward currency purchases in Chinese Yuan Renminbi
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0	0		1
Fair value | Forward Currency Purchased In Korean Won
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	4
Fair value | Forward currency purchases in Hungarian Forint
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place		0
Fair value | Forward Currency Purchased In Taiwan Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Fair value | Forward currency purchases In Russian Rouble
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place		(1)		0
Fair value | Forward currency purchases In Japanese yen
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place				0
Fair value | Cash flow hedges
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0	0		0
Fair value | Cash flow hedges | Forward currency sales
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0	0		0
Fair value | Cash flow hedges | Forward currency sales in US Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0	0		0
Fair value | Cash flow hedges | Forward currency sales in Chinese Yuan Renminbi
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0	0		0
Fair value | Cash flow hedges | Forward currency sales in Japanese Yen
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0	0		0
Fair value | Cash flow hedges | Forward currency sales in Singapore Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0	0		0
Fair value | Cash flow hedges | Forward Currency Sales In Korean Won
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Fair value | Cash flow hedges | Forward currency sales in Taiwan Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place | $			0
Fair value | Cash flow hedges | Forward currency sales In Mexican Peso
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place				0
Fair value | Cash flow hedges | Forward currency purchases
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0	0		0
Fair value | Cash flow hedges | Forward currency purchases in US Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0	0		0
Fair value | Cash flow hedges | Forward currency purchases in Singapore Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0	0		0
Fair value | Cash flow hedges | Forward currency purchases in Chinese Yuan Renminbi
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0	0		0
Fair value | Cash flow hedges | Forward Currency Purchased In Korean Won
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Fair value | Cash flow hedges | Forward currency purchases in Hungarian Forint
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place		0
Fair value | Cash flow hedges | Forward Currency Purchased In Taiwan Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Fair value | Cash flow hedges | Forward currency purchases In Russian Rouble
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place		0		0
Fair value | Cash flow hedges | Forward currency purchases In Japanese yen
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place				0
Fair value | Not eligible for hedge accounting
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	22	10		7
Fair value | Not eligible for hedge accounting | Forward currency sales
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	49	4		7
Fair value | Not eligible for hedge accounting | Forward currency sales in US Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	56	5		10
Fair value | Not eligible for hedge accounting | Forward currency sales in Chinese Yuan Renminbi
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	2	(2)		2
Fair value | Not eligible for hedge accounting | Forward currency sales in Japanese Yen
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	(5)	3		1
Fair value | Not eligible for hedge accounting | Forward currency sales in Singapore Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	1	(1)		(1)
Fair value | Not eligible for hedge accounting | Forward Currency Sales In Korean Won
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	(14)
Fair value | Not eligible for hedge accounting | Forward currency sales in Taiwan Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place | $			(1)
Fair value | Not eligible for hedge accounting | Forward currency sales In Mexican Peso
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place				0
Fair value | Not eligible for hedge accounting | Forward currency purchases
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	(27)	6		0
Fair value | Not eligible for hedge accounting | Forward currency purchases in US Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	(21)	(2)		(1)
Fair value | Not eligible for hedge accounting | Forward currency purchases in Singapore Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	(7)	7		(1)
Fair value | Not eligible for hedge accounting | Forward currency purchases in Chinese Yuan Renminbi
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0	0		1
Fair value | Not eligible for hedge accounting | Forward Currency Purchased In Korean Won
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	4
Fair value | Not eligible for hedge accounting | Forward currency purchases in Hungarian Forint
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place		0
Fair value | Not eligible for hedge accounting | Forward Currency Purchased In Taiwan Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Fair value | Not eligible for hedge accounting | Forward currency purchases In Russian Rouble
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place		(1)		0
Fair value | Not eligible for hedge accounting | Forward currency purchases In Japanese yen
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place				0
Of which recognized in equity | Cash flow hedges
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0	0		0
Of which recognized in equity | Cash flow hedges | Forward currency sales
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0	0		0
Of which recognized in equity | Cash flow hedges | Forward currency sales in US Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0	0		0
Of which recognized in equity | Cash flow hedges | Forward currency sales in Chinese Yuan Renminbi
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0	0		0
Of which recognized in equity | Cash flow hedges | Forward currency sales in Japanese Yen
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0	0		0
Of which recognized in equity | Cash flow hedges | Forward currency sales in Singapore Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0	0		0
Of which recognized in equity | Cash flow hedges | Forward Currency Sales In Korean Won
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Of which recognized in equity | Cash flow hedges | Forward currency sales in Taiwan Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place | $			$ 0
Of which recognized in equity | Cash flow hedges | Forward currency sales In Mexican Peso
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place				0
Of which recognized in equity | Cash flow hedges | Forward currency purchases
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0	0		0
Of which recognized in equity | Cash flow hedges | Forward currency purchases in US Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0	0		0
Of which recognized in equity | Cash flow hedges | Forward currency purchases in Singapore Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0	0		0
Of which recognized in equity | Cash flow hedges | Forward currency purchases in Chinese Yuan Renminbi
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0	0		0
Of which recognized in equity | Cash flow hedges | Forward Currency Purchased In Korean Won
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	0
Of which recognized in equity | Cash flow hedges | Forward currency purchases in Hungarian Forint
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place		0
Of which recognized in equity | Cash flow hedges | Forward Currency Purchased In Taiwan Dollar
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place	€ 0
Of which recognized in equity | Cash flow hedges | Forward currency purchases In Russian Rouble
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place		€ 0		0
Of which recognized in equity | Cash flow hedges | Forward currency purchases In Japanese yen
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Operating currency hedging instruments in place				€ 0

Derivative financial instrume_5

Derivative financial instruments and market risks - Disclosure of Financial Currency Hedging Instruments in Place with Notional Amount Translated (Details) € in Millions, $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2022 EUR (€)	Dec. 31, 2021 EUR (€)		Dec. 31, 2020 EUR (€)		Dec. 31, 2022 USD ($)	Dec. 31, 2022 SGD ($)
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Derivative financial assets	€ 206
Change in fair value of cash flow hedges	7	€ (6)	[1]	€ 4	[1]
Forward currency sales in US Dollar
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Notional amount of forward sales | $						$ 3,615
Derivative financial assets	38
Forward currency purchases in US Dollar
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Notional amount of forward sales | $						1,000
Derivative financial assets	3
Change in fair value of cash flow hedges	0.6
Forward currency purchases in Singapore Dollar
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Notional amount of forward sales | $							$ 1,500
Derivative financial assets	33
Change in fair value of cash flow hedges	2.5
Currency swaps in USD to EUR
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Notional amount of forward sales | $						$ 1,000
Derivative financial assets	2
Change in fair value of cash flow hedges	1.4
Notional amount
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Financial currency hedging instruments in place	12,556	16,948		14,068
Notional amount | Forward currency sales
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Financial currency hedging instruments in place	7,559	7,655		5,064
Notional amount | Forward currency purchases
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Financial currency hedging instruments in place	4,997	9,293		9,004
Notional amount | Less than 1 year | Forward currency sales in US Dollar
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Financial currency hedging instruments in place	6,114	5,384		3,721
Notional amount | Less than 1 year | Forward Currency Sales In Pound Sterling
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Financial currency hedging instruments in place	384	309		257
Notional amount | Less than 1 year | Forward Currency Sales In Chinese Yuan
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Financial currency hedging instruments in place	203	70		26
Notional amount | Less than 1 year | Forward currency purchases in US Dollar
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Financial currency hedging instruments in place	2,011	4,816		6,068
Notional amount | Less than 1 year | Forward currency purchases in Singapore Dollar
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Financial currency hedging instruments in place	2,154	2,910		2,250
Notional amount | Less than 1 year | Forward currency purchases In Japanese yen
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Financial currency hedging instruments in place	205	235		68
Fair value
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Financial currency hedging instruments in place	90	212		(216)
Fair value | Forward currency sales
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Financial currency hedging instruments in place	66	15		10
Fair value | Forward currency purchases
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Financial currency hedging instruments in place	24	197		(226)
Fair value | Less than 1 year | Forward currency sales in US Dollar
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Financial currency hedging instruments in place	59	23		20
Fair value | Less than 1 year | Forward Currency Sales In Pound Sterling
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Financial currency hedging instruments in place	7	(2)		(6)
Fair value | Less than 1 year | Forward Currency Sales In Chinese Yuan
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Financial currency hedging instruments in place	2	(2)		0
Fair value | Less than 1 year | Forward currency purchases in US Dollar
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Financial currency hedging instruments in place	(4)	128		(200)
Fair value | Less than 1 year | Forward currency purchases in Singapore Dollar
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Financial currency hedging instruments in place	22	75		(27)
Fair value | Less than 1 year | Forward currency purchases In Japanese yen
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Financial currency hedging instruments in place	€ 4	€ (2)		€ 0
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Derivative financial instrume_6

Derivative financial instruments and market risks - Disclosure of Instruments (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Notional amount
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	€ 2,434	€ 3,579	€ 2,699
Nominal value of interest rate swaps hedge fixed-rate bonds	8,862	6,286	5,409
Notional amount | Derivatives designated as fair value hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	2,434	2,979	2,099
Notional amount | Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0	600	600
Nominal value of interest rate swaps hedge fixed-rate bonds	0	0	0
Notional amount | Less than 1 year
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0	2,642	0
Notional amount | 1 to 2 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0	57	2,642
Notional amount | 2 to 3 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	850	0
Notional amount | 2 to 3 years | Derivatives designated as fair value hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives			57
Notional amount | 3 to 4 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0	0	0
Notional amount | 4 to 5 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0	0	0
Notional amount | More than 5 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	1,584	880
Notional amount | More than 5 years | Derivatives designated as fair value hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives			0
Fair value
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	(232)	7	20
Nominal value of interest rate swaps hedge fixed-rate bonds	22	10	7
Fair value | Derivatives designated as fair value hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	(232)	6	19
Fair value | Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0	1	1
Nominal value of interest rate swaps hedge fixed-rate bonds	0	0	0
Of which recognized in equity | Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0	0	1
Nominal value of interest rate swaps hedge fixed-rate bonds	€ 0	€ 0	€ 0
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 1.03%
Disclosure of detailed information about financial instruments [line items]
Interest rate	1.03%	1.03%
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 1.03% | Notional amount
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	€ 467	€ 440
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 1.03% | Notional amount | Derivatives designated as fair value hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	467	440
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 1.03% | Notional amount | Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0	0
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 1.03% | Notional amount | Less than 1 year
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0	0
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 1.03% | Notional amount | 1 to 2 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0	0
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 1.03% | Notional amount | 2 to 3 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0	0
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 1.03% | Notional amount | 3 to 4 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0	0
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 1.03% | Notional amount | 4 to 5 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0	0
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 1.03% | Notional amount | More than 5 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	467	440
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 1.03% | Fair value
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	(62)	(5)
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 1.03% | Fair value | Derivatives designated as fair value hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	(62)	(5)
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 1.03% | Fair value | Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0	0
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 1.03% | Of which recognized in equity | Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	€ 0	€ 0
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 1.32%
Disclosure of detailed information about financial instruments [line items]
Interest rate	1.32%	1.32%
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 1.32% | Notional amount
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	€ 467	€ 440
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 1.32% | Notional amount | Derivatives designated as fair value hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	467	440
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 1.32% | Notional amount | Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0	0
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 1.32% | Notional amount | Less than 1 year
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0	0
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 1.32% | Notional amount | 1 to 2 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0	0
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 1.32% | Notional amount | 2 to 3 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0	0
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 1.32% | Notional amount | 3 to 4 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0	0
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 1.32% | Notional amount | 4 to 5 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0	0
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 1.32% | Notional amount | More than 5 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	467	440
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 1.32% | Fair value
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	(56)	3
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 1.32% | Fair value | Derivatives designated as fair value hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	(56)	3
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 1.32% | Fair value | Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0	0
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 1.32% | Of which recognized in equity | Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	€ 0	€ 0
Interest Rate Swaps Pay Capitalized Ester / Receive 0.69%
Disclosure of detailed information about financial instruments [line items]
Interest rate	0.69%
Interest Rate Swaps Pay Capitalized Ester / Receive 0.69% | Notional amount
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	€ 850
Interest Rate Swaps Pay Capitalized Ester / Receive 0.69% | Notional amount | Derivatives designated as fair value hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	850
Interest Rate Swaps Pay Capitalized Ester / Receive 0.69% | Notional amount | Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
Interest Rate Swaps Pay Capitalized Ester / Receive 0.69% | Notional amount | Less than 1 year
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
Interest Rate Swaps Pay Capitalized Ester / Receive 0.69% | Notional amount | 1 to 2 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
Interest Rate Swaps Pay Capitalized Ester / Receive 0.69% | Notional amount | 2 to 3 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	850
Interest Rate Swaps Pay Capitalized Ester / Receive 0.69% | Notional amount | 3 to 4 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
Interest Rate Swaps Pay Capitalized Ester / Receive 0.69% | Notional amount | 4 to 5 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
Interest Rate Swaps Pay Capitalized Ester / Receive 0.69% | Notional amount | More than 5 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
Interest Rate Swaps Pay Capitalized Ester / Receive 0.69% | Fair value
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	(43)
Interest Rate Swaps Pay Capitalized Ester / Receive 0.69% | Fair value | Derivatives designated as fair value hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	(43)
Interest Rate Swaps Pay Capitalized Ester / Receive 0.69% | Fair value | Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
Interest Rate Swaps Pay Capitalized Ester / Receive 0.69% | Of which recognized in equity | Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	€ 0
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 0.92%
Disclosure of detailed information about financial instruments [line items]
Interest rate	0.92%
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 0.92% | Notional amount
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	€ 650
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 0.92% | Notional amount | Derivatives designated as fair value hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	650
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 0.92% | Notional amount | Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 0.92% | Notional amount | Less than 1 year
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 0.92% | Notional amount | 1 to 2 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 0.92% | Notional amount | 2 to 3 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 0.92% | Notional amount | 3 to 4 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 0.92% | Notional amount | 4 to 5 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 0.92% | Notional amount | More than 5 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	650
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 0.92% | Fair value
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	(71)
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 0.92% | Fair value | Derivatives designated as fair value hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	(71)
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 0.92% | Fair value | Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	0
Interest Rate Swaps Pay Capitalized USD SOFR / Receive 0.92% | Of which recognized in equity | Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives	€ 0
Interest Rate Swaps Receive Capitalized Eonia / Pay 1.48 Percent
Disclosure of detailed information about financial instruments [line items]
Interest rate		1.48%	1.48%
Interest Rate Swaps Receive Capitalized Eonia / Pay 1.48 Percent | Notional amount
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		€ 99	€ 99
Nominal value of interest rate swaps hedge fixed-rate bonds		99	99
Interest Rate Swaps Receive Capitalized Eonia / Pay 1.48 Percent | Notional amount | Derivatives designated as fair value hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		99	99
Interest Rate Swaps Receive Capitalized Eonia / Pay 1.48 Percent | Notional amount | Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		0	0
Interest Rate Swaps Receive Capitalized Eonia / Pay 1.48 Percent | Notional amount | Less than 1 year
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		42	0
Interest Rate Swaps Receive Capitalized Eonia / Pay 1.48 Percent | Notional amount | 1 to 2 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		57	42
Interest Rate Swaps Receive Capitalized Eonia / Pay 1.48 Percent | Notional amount | 2 to 3 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		0	57
Interest Rate Swaps Receive Capitalized Eonia / Pay 1.48 Percent | Notional amount | 3 to 4 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		0	0
Interest Rate Swaps Receive Capitalized Eonia / Pay 1.48 Percent | Notional amount | 4 to 5 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		0	0
Interest Rate Swaps Receive Capitalized Eonia / Pay 1.48 Percent | Notional amount | More than 5 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		0	0
Interest Rate Swaps Receive Capitalized Eonia / Pay 1.48 Percent | Fair value
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		(3)	(4)
Interest Rate Swaps Receive Capitalized Eonia / Pay 1.48 Percent | Fair value | Derivatives designated as fair value hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		(3)	(4)
Interest Rate Swaps Receive Capitalized Eonia / Pay 1.48 Percent | Fair value | Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		0	0
Interest Rate Swaps Receive Capitalized Eonia / Pay 1.48 Percent | Of which recognized in equity | Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		€ 0	€ 0
Interest Rate Swaps Pay Capitalized Eonia / Receive 0.06%
Disclosure of detailed information about financial instruments [line items]
Interest rate		0.06%	0.06%
Interest Rate Swaps Pay Capitalized Eonia / Receive 0.06% | Notional amount
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		€ 2,000	€ 2,000
Interest Rate Swaps Pay Capitalized Eonia / Receive 0.06% | Notional amount | Derivatives designated as fair value hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		2,000	2,000
Interest Rate Swaps Pay Capitalized Eonia / Receive 0.06% | Notional amount | Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		0	0
Interest Rate Swaps Pay Capitalized Eonia / Receive 0.06% | Notional amount | Less than 1 year
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		2,000	0
Interest Rate Swaps Pay Capitalized Eonia / Receive 0.06% | Notional amount | 1 to 2 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		0	2,000
Interest Rate Swaps Pay Capitalized Eonia / Receive 0.06% | Notional amount | 2 to 3 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		0	0
Interest Rate Swaps Pay Capitalized Eonia / Receive 0.06% | Notional amount | 3 to 4 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		0	0
Interest Rate Swaps Pay Capitalized Eonia / Receive 0.06% | Notional amount | 4 to 5 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		0	0
Interest Rate Swaps Pay Capitalized Eonia / Receive 0.06% | Notional amount | More than 5 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		0	0
Interest Rate Swaps Pay Capitalized Eonia / Receive 0.06% | Fair value
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		10	23
Interest Rate Swaps Pay Capitalized Eonia / Receive 0.06% | Fair value | Derivatives designated as fair value hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		10	23
Interest Rate Swaps Pay Capitalized Eonia / Receive 0.06% | Fair value | Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		0	0
Interest Rate Swaps Pay Capitalized Eonia / Receive 0.06% | Of which recognized in equity | Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		€ 0	€ 0
Interest Rate Swaps Pay -0.57% / Receive Capitalized Eonia
Disclosure of detailed information about financial instruments [line items]
Interest rate		(0.57%)	(0.57%)
Interest Rate Swaps Pay -0.57% / Receive Capitalized Eonia | Notional amount
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		€ 600	€ 600
Interest Rate Swaps Pay -0.57% / Receive Capitalized Eonia | Notional amount | Derivatives designated as fair value hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		0	0
Interest Rate Swaps Pay -0.57% / Receive Capitalized Eonia | Notional amount | Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		600	600
Interest Rate Swaps Pay -0.57% / Receive Capitalized Eonia | Notional amount | Less than 1 year
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		600	0
Interest Rate Swaps Pay -0.57% / Receive Capitalized Eonia | Notional amount | 1 to 2 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		0	600
Interest Rate Swaps Pay -0.57% / Receive Capitalized Eonia | Notional amount | 2 to 3 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		0	0
Interest Rate Swaps Pay -0.57% / Receive Capitalized Eonia | Notional amount | 3 to 4 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		0	0
Interest Rate Swaps Pay -0.57% / Receive Capitalized Eonia | Notional amount | 4 to 5 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		0	0
Interest Rate Swaps Pay -0.57% / Receive Capitalized Eonia | Notional amount | More than 5 years
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		0	0
Interest Rate Swaps Pay -0.57% / Receive Capitalized Eonia | Fair value
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		1	1
Interest Rate Swaps Pay -0.57% / Receive Capitalized Eonia | Fair value | Derivatives designated as fair value hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		0	0
Interest Rate Swaps Pay -0.57% / Receive Capitalized Eonia | Fair value | Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		1	1
Interest Rate Swaps Pay -0.57% / Receive Capitalized Eonia | Of which recognized in equity | Cash flow hedges
Disclosure of detailed information about financial instruments [line items]
Currency and interest rate derivatives		€ 0	€ 1

Derivative financial instrume_7

Derivative financial instruments and market risks - Disclosure of Actual or Potential Effects of Netting Arrangements (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Derivative financial assets
Disclosure of Offsetting of Financial Assets and Liabilities [line items]
Gross carrying amounts before offset	€ 206	€ 298	€ 82
Gross amounts offset (in accordance with IAS 32)	0	0	0
Net amounts as reported in the balance sheet	206	298	82
Net exposure	46	231	1
Derivative financial assets | Effects of other netting arrangements not fulfilling the IAS 32 criteria for offsetting
Disclosure of Offsetting of Financial Assets and Liabilities [line items]
Fair value of financial collateral	0
Financial instruments	(160)	(67)	(81)
Derivative financial liabilities
Disclosure of Offsetting of Financial Assets and Liabilities [line items]
Gross carrying amounts before offset	(326)	(85)	(297)
Gross amounts offset (in accordance with IAS 32)	0	0	0
Net amounts as reported in the balance sheet	(326)	(85)	(297)
Net exposure	(166)	(18)	(216)
Derivative financial liabilities | Effects of other netting arrangements not fulfilling the IAS 32 criteria for offsetting
Disclosure of Offsetting of Financial Assets and Liabilities [line items]
Fair value of financial collateral	0
Financial instruments	€ 160	€ 67	€ 81

Off balance sheet commitments -

Off balance sheet commitments - Summary of Off Balance Sheet Commitments Relating to Operating Activities (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Off Balance Sheet Commitments [Line Items]
Leases with a term of less than 12 months, low value asset leases and lease contracts committed but not yet commenced	€ 38	€ 109
Irrevocable purchase commitments given	10,921
Irrevocable purchase commitments received	(1,025)
Research and development license agreements - commitments related to R&D and other commitments	259	536
Research and development license agreements - contingent milestone payments in connection with development programs in progress	2,919	2,892
Total - net contributions given	13,112
Less than 1 year
Disclosure Of Off Balance Sheet Commitments [Line Items]
Leases with a term of less than 12 months, low value asset leases and lease contracts committed but not yet commenced	26
Irrevocable purchase commitments given	5,957
Irrevocable purchase commitments received	(482)
Research and development license agreements - commitments related to R&D and other commitments	197
Research and development license agreements - contingent milestone payments in connection with development programs in progress	203
Total - net contributions given	5,901
From 1 to 3 years
Disclosure Of Off Balance Sheet Commitments [Line Items]
Leases with a term of less than 12 months, low value asset leases and lease contracts committed but not yet commenced	4
Irrevocable purchase commitments given	2,922
Irrevocable purchase commitments received	(335)
Research and development license agreements - commitments related to R&D and other commitments	39
Research and development license agreements - contingent milestone payments in connection with development programs in progress	875
Total - net contributions given	3,505
From 3 to 5 years
Disclosure Of Off Balance Sheet Commitments [Line Items]
Leases with a term of less than 12 months, low value asset leases and lease contracts committed but not yet commenced	3
Irrevocable purchase commitments given	1,062
Irrevocable purchase commitments received	(86)
Research and development license agreements - commitments related to R&D and other commitments	10
Research and development license agreements - contingent milestone payments in connection with development programs in progress	889
Total - net contributions given	1,878
More than 5 years
Disclosure Of Off Balance Sheet Commitments [Line Items]
Leases with a term of less than 12 months, low value asset leases and lease contracts committed but not yet commenced	5
Irrevocable purchase commitments given	980
Irrevocable purchase commitments received	(122)
Research and development license agreements - commitments related to R&D and other commitments	13
Research and development license agreements - contingent milestone payments in connection with development programs in progress	952
Total - net contributions given	1,828
Suppliers
Disclosure Of Off Balance Sheet Commitments [Line Items]
Irrevocable purchase commitments given		8,901
Irrevocable purchase commitments received		€ (1,124)
Joint ventures
Disclosure Of Off Balance Sheet Commitments [Line Items]
Irrevocable purchase commitments given	€ 871

Off balance sheet commitments_2

Off balance sheet commitments - Additional Information (Details) € in Millions, $ in Millions

3 Months Ended

9 Months Ended

12 Months Ended

Dec. 19, 2022 USD ($)

Nov. 08, 2022 USD ($)

Oct. 04, 2022 USD ($)

Sep. 27, 2022 USD ($)

Aug. 17, 2022 USD ($)

Jul. 05, 2022 USD ($)

Mar. 29, 2022 USD ($)

Mar. 15, 2022 EUR (€)

Mar. 02, 2022 USD ($)

Jan. 11, 2022 USD ($)

Jan. 07, 2022 USD ($) molecule

Feb. 27, 2017 EUR (€)

Mar. 31, 2022

Dec. 31, 2022 USD ($)

Dec. 31, 2022 USD ($)

Dec. 31, 2016 target

Dec. 31, 2022 EUR (€)

Mar. 29, 2022 EUR (€) target

Dec. 31, 2021 EUR (€)

Apr. 08, 2021 USD ($)

Dec. 31, 2020 EUR (€)

Feb. 28, 2014

Provisions and other non-current liabilities [Line Items]

Commitments related to research and development relating to projects in research phase | €

€ 18,000

€ 6,700

Commitments related to research and development payments contingent upon attainment of sales targets | €

18,500

8,100

Commitments related to collaboration, discovery, development and commercialization agreements | €

8,800

5,800

Commitments related to attainment of regulatory and sales milestones for commercialized products | €

7,600

4,200

Cumulative development costs incurred | €

8,400

Total credit facilities | €

8,000

8,000

€ 8,000

Commitments received in respect of disposals proceeds receivable and contingent consideration on divestments

$ 1,000

$ 1,000

Sanofi Belgium

Provisions and other non-current liabilities [Line Items]

Commitments related to collaboration, discovery, development and commercialization agreements | €

1,000

1,000

Kymab

Provisions and other non-current liabilities [Line Items]

Commitments related to collaboration, discovery, development and commercialization agreements | €

200

500

Commitments related to milestone payments for projects under collaboration agreements

$ 350

World Health Organization

Provisions and other non-current liabilities [Line Items]

Percentage of pandemic vaccines agreed to transfer

7.50%

Percentage of pandemic vaccines agreed to reserve

7.50%

Joint ventures

Provisions and other non-current liabilities [Line Items]

Percentage of future development expense funded by other party

5,000%

Dice Molecules

Provisions and other non-current liabilities [Line Items]

Targets that encompass all diseases areas | target

12

Lonza | Joint ventures

Provisions and other non-current liabilities [Line Items]

Investments in joint ventures | €

€ 300

Percentage of future development expense funded by company

50%

Amounts payable partners in collaboration agreements | €

€ 600

Share of operating expenses and cost of production to joint partner payable period

15 years

ABL Bio

Provisions and other non-current liabilities [Line Items]

Upfront payment

$ 75

ABL Bio | Maximum

Provisions and other non-current liabilities [Line Items]

Commitments related to milestone payments for projects under collaboration agreements

$ 985

Adagene, Inc

Provisions and other non-current liabilities [Line Items]

Upfront payment

$ 17.5

Adagene, Inc | Maximum

Provisions and other non-current liabilities [Line Items]

Commitments related to milestone payments for projects under collaboration agreements

$ 2,500

Blackstone Life Sciences | Antibodies collaboration agreement

Provisions and other non-current liabilities [Line Items]

Commitments related to maximum payments for projects under collaboration agreement | €

€ 300

IGM Biosciences, Inc

Provisions and other non-current liabilities [Line Items]

Upfront payment

$ 150

IGM Biosciences, Inc | Maximum

Provisions and other non-current liabilities [Line Items]

Number of oncology targets under collaboration agreement | target

3

Number of immunology or inflammation targets under collaboration agreement | target

3

Contingent consideration collaboration agreements | €

€ 6,000

Skyhawk Therapeutics, Inc

Provisions and other non-current liabilities [Line Items]

Upfront payment

$ 54

Skyhawk Therapeutics, Inc | Maximum

Provisions and other non-current liabilities [Line Items]

Contingent consideration collaboration agreements

$ 2,000

miRecule

Provisions and other non-current liabilities [Line Items]

Upfront payment

$ 20

miRecule | Maximum

Provisions and other non-current liabilities [Line Items]

Contingent consideration collaboration agreements

$ 400

Innate Pharma SA

Provisions and other non-current liabilities [Line Items]

Upfront payment

$ 25

Innate Pharma SA | Maximum

Provisions and other non-current liabilities [Line Items]

Contingent consideration collaboration agreements

$ 1,400

Exscientia

Provisions and other non-current liabilities [Line Items]

Upfront payment

$ 100

Exscientia | Maximum

Provisions and other non-current liabilities [Line Items]

Number of novel small molecule candidates developed | molecule

15

Commitments related to milestone payments for projects under collaboration agreements

$ 5,200

Atomwise

Provisions and other non-current liabilities [Line Items]

Upfront payment

$ 20

Atomwise | Maximum

Provisions and other non-current liabilities [Line Items]

Contingent consideration collaboration agreements

$ 1,000

Scribe Therapeutics

Provisions and other non-current liabilities [Line Items]

Upfront payment

$ 25

Scribe Therapeutics | Maximum

Provisions and other non-current liabilities [Line Items]

Contingent consideration collaboration agreements

$ 1,000

Insilico Medicine

Provisions and other non-current liabilities [Line Items]

Upfront payment

$ 12.5

Insilico Medicine | Maximum

Provisions and other non-current liabilities [Line Items]

Contingent consideration collaboration agreements

$ 1,200

Regeneron Pharmaceuticals, INC | Antibodies collaboration agreement

Provisions and other non-current liabilities [Line Items]

Commitments received for development costs | €

€ 2,700

€ 2,900

Maximum additional profit-share, in percentage of Regeneron's quarterly profit (in percent)

10%

20%

Percentage of cumulative development costs reimbursed

50%

Off balance sheet commitments_3

Off balance sheet commitments - Summary of Undrawn Credit Facilities (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Line of Credit Facility [Line Items]
General-purpose credit facilities	€ 8,000	€ 8,000	€ 8,000
Less than 1 year
Disclosure Of Line of Credit Facility [Line Items]
General-purpose credit facilities	4,000
From 1 to 3 years
Disclosure Of Line of Credit Facility [Line Items]
General-purpose credit facilities	0
From 3 to 5 years
Disclosure Of Line of Credit Facility [Line Items]
General-purpose credit facilities	4,000
More than 5 years
Disclosure Of Line of Credit Facility [Line Items]
General-purpose credit facilities	€ 0

Off balance sheet commitments_4

Off balance sheet commitments - Summary of Amount of Guarantees Given and Received (Details) - EUR (€) € in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Guarantees received
Disclosure of Guarantees [Line Items]
Estimated financial effect of contingent liabilities	€ 1,229	€ 1,149	€ 964
Guarantees given
Disclosure of Guarantees [Line Items]
Estimated financial effect of contingent liabilities	3,815	3,794	3,291
Guarantees provided to banks in connection with credit facilities
Disclosure of Guarantees [Line Items]
Estimated financial effect of contingent liabilities	1,007	1,042	695
Other guarantees given
Disclosure of Guarantees [Line Items]
Estimated financial effect of contingent liabilities	€ 2,808	€ 2,752	€ 2,596

Legal and arbitral proceedings

Legal and arbitral proceedings (Details) € in Millions, $ in Millions			1 Months Ended									9 Months Ended	12 Months Ended	36 Months Ended	60 Months Ended
	Dec. 31, 2021 EUR (€) plaintiff complaint	May 14, 2013 EUR (€)	Jan. 31, 2023	Oct. 31, 2022 medical_assessment	Sep. 30, 2022 expert	Aug. 31, 2022 decision	Jul. 31, 2021 manufacturer	Feb. 28, 2021 USD ($)	Jan. 31, 2021 decision	Oct. 31, 2018 USD ($)	Sep. 30, 2017 EUR (€)	Mar. 31, 2021 proceeding	Dec. 31, 2022 EUR (€) manufacturer trial case person children complaint lawsuit claim family patent	Dec. 31, 2021 EUR (€) action	Dec. 31, 2022 EUR (€) manufacturer trial case person children complaint lawsuit claim family	Dec. 31, 2022 AUD ($) manufacturer trial case person children complaint lawsuit claim family	Dec. 06, 2022 cancer case	Aug. 20, 2022 ruling	May 12, 2022 ruling	Dec. 31, 2020 EUR (€)	Jul. 31, 2020 claim family	Dec. 31, 2014 complaint	Nov. 18, 2014 patent	Apr. 30, 2013 AUD ($)	Dec. 31, 1997 EUR (€)
Disclosure of Legal and Arbitral Proceedings [Line Items]
Provisions for product liability risks, litigation and other	€ 1,374												€ 1,652	€ 1,374	€ 1,652					€ 1,262
Environmental risks	€ 650												€ 526	€ 650	€ 526					€ 713
Number of cases dismissed | case																	50,000
Number of cancers associated with dismissed cases | cancer																	5
Action for which we are defendant | Product liabilities
Disclosure of Legal and Arbitral Proceedings [Line Items]
Number of first instance rulings													3		3	3		7	7
Action for which we are defendant | Product liabilities | Minimum
Disclosure of Legal and Arbitral Proceedings [Line Items]
Litigation amount payable													€ 0.1		€ 0.1
Action for which we are defendant | Product liabilities | Maximum
Disclosure of Legal and Arbitral Proceedings [Line Items]
Litigation amount payable													€ 0.5		€ 0.5
Sanofi Pasteur Hepatitis B Vaccine product litigation | Action for which we are defendant | Product liabilities
Disclosure of Legal and Arbitral Proceedings [Line Items]
Number of civil individual actions | lawsuit													180		180	180
Number of ongoing lawsuits | lawsuit													49		49	49
Taxotere product litigation in the US | Action for which we are defendant | Product liabilities
Disclosure of Legal and Arbitral Proceedings [Line Items]
Number of plaintiffs | plaintiff	8,300
Number of loss consortium plaintiffs | plaintiff	700
Number of bellweather trial held | trial													2		2	2
Taxotere mississippi attorney general litigation in the US | Action for which we are defendant | Product liabilities
Disclosure of Legal and Arbitral Proceedings [Line Items]
Maximum penalty amount sought by plaintiffs for each violation | $										$ 10,000
Zantac litigation in the US | Action for which we are defendant | Product liabilities
Disclosure of Legal and Arbitral Proceedings [Line Items]
Number of plaintiffs | plaintiff	68,355
Number of complaints filed | complaint	3,486
Zantac litigation in Canada | Action for which we are defendant | Product liabilities
Disclosure of Legal and Arbitral Proceedings [Line Items]
Number of class actions | action														7
Depakine product litigation In France | Action for which we are defendant | Product liabilities
Disclosure of Legal and Arbitral Proceedings [Line Items]
Number of civil individual actions | claim													78		78	78
Number of people exposed | person													131		131	131
Number of lawsuits ruled on merits | lawsuit													29		29	29
Number of families who filed a civil claim | family																					63
Number of experts | expert					2
Number of medical assessments | medical_assessment				6
Number of people exposed who filed a request for indemnification | person													63		63	63
Number of administrative proceedings | proceeding												5
Depakine product litigation in Switzerland | Action for which we are defendant | Product liabilities
Disclosure of Legal and Arbitral Proceedings [Line Items]
Number of people exposed | person													16		16	16
Number of families who filed a civil claim | family													10		10	10
Depakine product litigation in Spain | Action for which we are defendant | Product liabilities
Disclosure of Legal and Arbitral Proceedings [Line Items]
Number of people exposed | children													10		10	10
Number of ongoing trials | trial													4		4	4
Depakine product litigation in Belgium | Action for which we are defendant | Product liabilities
Disclosure of Legal and Arbitral Proceedings [Line Items]
Number of civil individual actions | complaint													2		2	2
Depakine product litigation in Germany | Action for which we are defendant | Product liabilities
Disclosure of Legal and Arbitral Proceedings [Line Items]
Number of civil individual actions | lawsuit													1		1	1
Number of people exposed | children													1		1	1
Dengvaxia product litigation in the Philippines | Action for which we are defendant | Product liabilities
Disclosure of Legal and Arbitral Proceedings [Line Items]
Number of cases | case															8
Ramipril Canada Patent Litigation | Action for which we are a plaintiff | Patents
Disclosure of Legal and Arbitral Proceedings [Line Items]
Number of manufacturers with marketing authorization for generic version of drug | manufacturer													8		8	8
Praluent (Alirocumab)-related amgen patent litigation in the US | Action for which we are defendant | Patents
Disclosure of Legal and Arbitral Proceedings [Line Items]
Number of patent actions initially filed | complaint																						4
Number of patents allegedly infringed | patent																							7
Jevtana related patent litigation in the US | Action for which we are a plaintiff | Patents
Disclosure of Legal and Arbitral Proceedings [Line Items]
Number of patents allegedly infringed | claim																					12
Number of patents covering product | patent													4
Number of decisions issued by the District Court | decision						2			2
Number of days after the completion of the post-trial briefing (in days)													120 days
Jevtana related patent litigation in the US | Action for which we are a plaintiff | Patents | Commencement of major litigation [member]
Disclosure of Legal and Arbitral Proceedings [Line Items]
Length of trial (in days)			3 days
Plavix litigation (Commonwealth) in Australia | Action for which we are defendant | Patents
Disclosure of Legal and Arbitral Proceedings [Line Items]
Payment of damages sought by Australian Department of Health related to the Apotex preliminary injunction, up to													€ 286		€ 286									$ 449
Plavix litigation (Commonwealth) in Australia | Action for which we are defendant | Patents | Minimum
Disclosure of Legal and Arbitral Proceedings [Line Items]
Reduced amount of compensation claimed													142.1		142.1	$ 223.3
Reduced amount of compensation claimed, interest included													218.6		218.6	343.4
Plavix litigation (Commonwealth) in Australia | Action for which we are defendant | Patents | Maximum
Disclosure of Legal and Arbitral Proceedings [Line Items]
Reduced amount of compensation claimed													178.4		178.4	280.2
Reduced amount of compensation claimed, interest included													€ 295.1		€ 295.1	$ 463.6
Plavix Attorney General Action in Hawaii | Action for which we are defendant
Disclosure of Legal and Arbitral Proceedings [Line Items]
Total penalty fee incurred by defendants | $								$ 834,012,000
Penalty fee incurred by Sanofi | $								$ 417,006,000
Plavix related litigation in France | Action for which we are defendant
Disclosure of Legal and Arbitral Proceedings [Line Items]
Penalty fee incurred by Sanofi		€ 40.6
Payment of damages claimed by the French CNAM (French Social Security)											€ 115.8
340B Drug Pricing Program in the United States | Action for which we are defendant
Disclosure of Legal and Arbitral Proceedings [Line Items]
Number of other manufacturers involved in proceedings | manufacturer							3
Aventis Crop Science retained liabilities | Contingencies arising from certain business divestitures
Disclosure of Legal and Arbitral Proceedings [Line Items]
Aggregate participation percentage of legacy companies in ACS													76%
Infraserv Hoechst retained liabilities | Contingencies arising from certain business divestitures
Disclosure of Legal and Arbitral Proceedings [Line Items]
Fund reserves transferred																									€ 57
Maximum amount to be reimbursed for current and future environmental expense																									€ 143
Depakine Product Litigation In Ireland | Action for which we are defendant | Product liabilities
Disclosure of Legal and Arbitral Proceedings [Line Items]
Number of pre-action protocol cases | case													2		2	2
Number of civil claims on-going | claim													2		2	2
Depakine Product Litigation In Great Britain | Action for which we are defendant | Product liabilities
Disclosure of Legal and Arbitral Proceedings [Line Items]
Number of pre-action protocol cases | case													3		3	3
Depakine Product Litigation In Northern Ireland | Action for which we are defendant | Product liabilities
Disclosure of Legal and Arbitral Proceedings [Line Items]
Number of pre-action protocol cases | case													1		1	1

Provisions for discounts, reb_3

Provisions for discounts, rebates and sales returns - Summary of Movement in Provisions for Discounts, Rebates and Sales Returns (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of other provisions [line items]
Provisions for discounts, rebates and sales returns, beginning balance	€ 5,899	€ 6,039	€ 5,218
Changes in scope of consolidation		2
Provision related to current period sales	22,141	19,714	20,314
Net change in provision related to prior period sales	(315)	(242)	(201)
Payments made	(21,699)	(19,461)	(19,174)
Currency translation differences	464	(153)	(118)
Provisions for discounts, rebates and sales returns, ending balance	6,490	5,899	6,039
Government and State Programs
Disclosure of other provisions [line items]
Provisions for discounts, rebates and sales returns, beginning balance	2,596	2,507	2,178
Changes in scope of consolidation		3
Provision related to current period sales	6,744	5,855	5,970
Net change in provision related to prior period sales	(120)	(136)	(54)
Payments made	(6,824)	(5,561)	(5,552)
Currency translation differences	207	(72)	(35)
Provisions for discounts, rebates and sales returns, ending balance	2,603	2,596	2,507
Managed care and GPO Programs
Disclosure of other provisions [line items]
Provisions for discounts, rebates and sales returns, beginning balance	931	908	726
Changes in scope of consolidation		0
Provision related to current period sales	3,246	3,037	2,752
Net change in provision related to prior period sales	(47)	(3)	0
Payments made	(3,208)	(2,979)	(2,556)
Currency translation differences	99	(32)	(14)
Provisions for discounts, rebates and sales returns, ending balance	1,021	931	908
Chargeback incentives
Disclosure of other provisions [line items]
Provisions for discounts, rebates and sales returns, beginning balance	303	333	312
Changes in scope of consolidation		0
Provision related to current period sales	4,147	3,813	4,633
Net change in provision related to prior period sales	(21)	(4)	0
Payments made	(4,093)	(3,828)	(4,604)
Currency translation differences	26	(11)	(8)
Provisions for discounts, rebates and sales returns, ending balance	362	303	333
Rebates and discounts
Disclosure of other provisions [line items]
Provisions for discounts, rebates and sales returns, beginning balance	1,425	1,557	1,330
Changes in scope of consolidation		(2)
Provision related to current period sales	7,244	6,330	6,221
Net change in provision related to prior period sales	(138)	(152)	(113)
Payments made	(6,809)	(6,291)	(5,838)
Currency translation differences	83	(17)	(43)
Provisions for discounts, rebates and sales returns, ending balance	1,805	1,425	1,557
Sales returns
Disclosure of other provisions [line items]
Provisions for discounts, rebates and sales returns, beginning balance	610	688	621
Changes in scope of consolidation		1
Provision related to current period sales	578	582	628
Net change in provision related to prior period sales	(8)	56	(34)
Payments made	(599)	(697)	(512)
Currency translation differences	48	(20)	(15)
Provisions for discounts, rebates and sales returns, ending balance	629	610	688
Other deductions
Disclosure of other provisions [line items]
Provisions for discounts, rebates and sales returns, beginning balance	34	46	51
Changes in scope of consolidation		0
Provision related to current period sales	182	97	110
Net change in provision related to prior period sales	19	(3)	0
Payments made	(166)	(105)	(112)
Currency translation differences	1	(1)	(3)
Provisions for discounts, rebates and sales returns, ending balance	70	34	46
US
Disclosure of other provisions [line items]
Provisions for discounts, rebates and sales returns, beginning balance	4,057	3,982
Provisions for discounts, rebates and sales returns, ending balance	4,270	4,057	3,982
US | Managed care
Disclosure of other provisions [line items]
Provisions for discounts, rebates and sales returns, beginning balance	896	692
Provisions for discounts, rebates and sales returns, ending balance	934	896	692
Medicaid | US | Government and State Programs
Disclosure of other provisions [line items]
Provisions for discounts, rebates and sales returns, beginning balance	1,244	1,015
Provisions for discounts, rebates and sales returns, ending balance	1,307	1,244	1,015
Medicare | US | Government and State Programs
Disclosure of other provisions [line items]
Provisions for discounts, rebates and sales returns, beginning balance	941	726
Provisions for discounts, rebates and sales returns, ending balance	€ 775	€ 941	€ 726

Personnel costs - Summary of Pe

Personnel costs - Summary of Personal Costs (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Employee Benefits [Abstract]
Salaries	€ 7,145	€ 6,625	€ 6,508
Social security charges (including defined-contribution pension plans)	2,098	1,929	1,874
Stock options and other share-based payment expense	245	244	274
Defined-benefit plans	236	273	162
Other employee benefits	267	269	261
Total	€ 9,991	€ 9,340	€ 9,079

Personnel costs - Additional In

Personnel costs - Additional Information (Details) - employee	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Employee Benefits [Abstract]
Number of employees	91,573	95,442	99,412

Other operating income (Details

Other operating income (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Other Operating Income [Line Items]
Other operating income	€ 1,969	€ 859	€ 697	[1]
Other operating income (expense)
Disclosure Of Other Operating Income [Line Items]
Gains on divestment of some mature products	655	418	307
Regeneron | Other operating income (expense)
Disclosure Of Other Operating Income [Line Items]
Other operating income	1,147	195	164
Other related parties | Other operating income (expense)
Disclosure Of Other Operating Income [Line Items]
Other operating income	€ 1,178	245	€ 199
Daiichi Sankyo | Other operating income (expense)
Disclosure Of Other Operating Income [Line Items]
Other operating income		€ 119
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Other operating expenses - Addi

Other operating expenses - Additional Information (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Analysis of income and expense [abstract]
Other operating expense	€ 2,531	€ 1,805	€ 1,415	[1]
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Other operating expenses - Othe

Other operating expenses - Other Income and Expense (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Other Operating Income Expenses [Line Items]
Other operating expenses	€ 2,531	€ 1,805	€ 1,415	[1]
Other operating income	1,969	859	697	[1]
Other operating income/(expenses), net related to the Regeneron Alliance	(1,231)	(1,373)	(926)
Antibodies collaboration agreement | Regeneron Pharmaceuticals, INC
Disclosure Of Other Operating Income Expenses [Line Items]
Commitments received for development costs	2,700	2,900
Regeneron
Disclosure Of Other Operating Income Expenses [Line Items]
Other operating expenses	2,378	1,568	1,090
Other operating income (expense) | Regeneron
Disclosure Of Other Operating Income Expenses [Line Items]
Other operating income	1,147	195	164
Monoclonal Antibody Alliance
Disclosure Of Other Operating Income Expenses [Line Items]
Other operating expenses	2,367	1,429	1,001
Monoclonal Antibody Alliance | Share of profit or loss from commercialization of monoclonal antibodies
Disclosure Of Other Operating Income Expenses [Line Items]
Other operating expenses	2,325	1,253	727
Monoclonal Antibody Alliance | Share of profit or loss from commercialization of Zaltrap
Disclosure Of Other Operating Income Expenses [Line Items]
Other operating income	434	127	75
Monoclonal Antibody Alliance | Commercialization related expenses
Disclosure Of Other Operating Income Expenses [Line Items]
Other operating expenses	476	303	349
Immuno-Oncology Alliance
Disclosure Of Other Operating Income Expenses [Line Items]
Other operating income	16	68	89
Others
Disclosure Of Other Operating Income Expenses [Line Items]
Other operating income and expenses	€ 1,120	€ (12)	€ (14)
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Restructuring costs and simil_3

Restructuring costs and similar items - Summary of Restructuring Costs and Similar Items (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Analysis of income and expense [abstract]
Employee-related expenses	€ 507	€ 193	€ 697
Charges, gains or losses on assets	261	110	149
Compensation for early termination of contracts (other than contracts of employment)	1	34	40
Transformation programs costs	547	463	191
Others	20	20	12
Total	€ 1,336	€ 820	€ 1,089	[1]
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Restructuring costs and simil_4

Restructuring costs and similar items - Additional Information (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Analysis of income and expense [abstract]
Increase in employee-related expenses	€ 507
Employee-related expenses	€ 507	€ 193	€ 697

Other gains and losses, and l_2

Other gains and losses, and litigation (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Analysis of income and expense [abstract]
Other gains, (losses) and litigation	€ 370	€ 5	€ (136)	[1]
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Financial expenses and income_2

Financial expenses and income (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about finance income expense [Line Items]
Cost of debt	€ (365)	€ (313)	€ (328)
Interest income	241	54	103
Cost of net debt	(124)	(259)	(225)
Non-operating foreign exchange gains/(losses)	(4)	2	(6)
Unwinding of discounting of provisions	(20)	(11)	(11)
Net interest cost related to employee benefits	(47)	(44)	(57)
Gains/(losses) on disposals of financial assets	1	3	6
Net interest expense on lease liabilities	(40)	(35)	(38)
Other	0	16	(4)
Net financial income/(expenses)	(234)	(328)	(335)
comprising: Financial expenses	(440)	(368)	(388)	[1]
comprising: financial income	206	40	53	[1]
Interest rate and currency derivatives used to hedge debt
Disclosure of detailed information about finance income expense [Line Items]
Gain on derivatives used to manage debt	(11)	14	93
Gain on derivatives used to manage cash and cash equivalents	€ 68	€ 51	€ 66
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Income tax expense - Summary of

Income tax expense - Summary of Allocation of Income Tax Expense Between Current and Deferred Taxes (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Taxes [Abstract]
Current taxes	€ (2,774)	€ (1,908)	€ (1,913)
Deferred taxes	768	350	106
Total	(2,006)	(1,558)	(1,807)	[1]
Income before tax and investments accounted for using the equity method	€ 10,422	€ 7,798	€ 13,778	[1]
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Income tax expense - Summary _2

Income tax expense - Summary of Difference Between Effective Tax Rate and Standard Corporate Income Tax Rate (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Taxes [Abstract]
Standard tax rate applicable in France	25.80%	28.40%	32%
Difference between the standard French tax rate and the rates applicable to the Sanofi	(6.50%)	(9.50%)	(18.20%)
Revisions to tax exposures and settlements of tax disputes	(0.80%)	1%	0.50%
Fair value remeasurement of contingent considerations	(0.20%)	0%	0%
Other items	0.90%	0.10%	(1.20%)
Effective tax rate	19.20%	20%	13.10%

Share of profit_loss from inv_2

Share of profit/loss from investments accounted for using the equity method (Details) - EUR (€) € in Millions		12 Months Ended
	May 29, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of associates [line items]
Share of profit/(loss) from investments accounted for using the equity method		€ 68	€ 39	€ 359
Regeneron
Disclosure of associates [line items]
Share of profit/(loss) from investments accounted for using the equity method	€ 343			€ 343

Net income attributable to no_3

Net income attributable to non-controlling interests (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021		Dec. 31, 2020
Disclosure of net income attributable to non-controlling interests [line items]
Net income attributable to non-controlling interests	€ 113	€ 56	[1]	€ 36	[1],[2]
Share of net income attributable to other non-controlling interests
Disclosure of net income attributable to non-controlling interests [line items]
Net income attributable to non-controlling interests	€ 113	€ 56		€ 36
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[2](j)    Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Related party transactions - Ad

Related party transactions - Additional Information (Details) - executives	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Related Party [Abstract]
Average number of members of executive committee	11	11	11

Related party transactions - Sc

Related party transactions - Schedule of Compensation Paid to Key Management Personnel (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of compensation paid to key management personnel [abstract]
Short-term benefits	€ 31	€ 33	€ 36
Post-employment benefits	2	2	3
Share-based payment	19	20	18
Total recognized in profit or loss	€ 52	€ 55	€ 57

Related party transactions - Su

Related party transactions - Summary of aggregate amounts Payable to Key Management Personnel (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Related Party [Abstract]
Aggregate top-up pension obligation in favor of certain corporate officers and of Executive Committee members	€ 10	€ 28	€ 32
Aggregate termination benefits and lump-sum retirement benefits in favor of key management personnel	€ 5	€ 7	€ 5

Disclosures about major custo_2

Disclosures about major customers and credit risk (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of information about major customers and credit risk [line items]
Percentage of entity's revenue (in percent)			5%
Largest customers
Disclosure of information about major customers and credit risk [line items]
Percentage of entity's revenue (in percent)	27%
Customer one
Disclosure of information about major customers and credit risk [line items]
Percentage of entity's revenue (in percent)	12%	10%	10%
Customer two
Disclosure of information about major customers and credit risk [line items]
Percentage of entity's revenue (in percent)	8%	7%	6%
Customer three
Disclosure of information about major customers and credit risk [line items]
Percentage of entity's revenue (in percent)	7%	6%

Segment information - Additiona

Segment information - Additional Information (Details)	12 Months Ended
	Dec. 31, 2022 segment	Dec. 31, 2021 shares	May 29, 2020 shares
Disclosure of operating segments [line items]
Number of operating segments | segment	3
Regeneron
Disclosure of operating segments [line items]
Non-current financial assets, number of shares (in shares) | shares		279,766	400,000

Segment information - Summary o

Segment information - Summary of Net Sales by Segment and Geographical Area (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of geographical areas [line items]
Net sales	€ 42,997	€ 37,761	€ 36,041	[1]
Pharmaceuticals
Disclosure of geographical areas [line items]
Net sales	30,688	26,970	25,674
Pharmaceuticals | Dupixent
Disclosure of geographical areas [line items]
Net sales	8,293	5,249	3,534
Pharmaceuticals | Neurology & Immunology
Disclosure of geographical areas [line items]
Net sales	2,450	2,324	2,394
Pharmaceuticals | Aubagio
Disclosure of geographical areas [line items]
Net sales	2,031	1,955	2,045
Pharmaceuticals | Rare Diseases
Disclosure of geographical areas [line items]
Net sales	3,445	3,126	3,011
Pharmaceuticals | Cerezyme
Disclosure of geographical areas [line items]
Net sales	707	683	690
Pharmaceuticals | Fabrazyme
Disclosure of geographical areas [line items]
Net sales	938	844	817
Pharmaceuticals | Myozyme/Lumizyme
Disclosure of geographical areas [line items]
Net sales	958	1,003	948
Pharmaceuticals | Oncology
Disclosure of geographical areas [line items]
Net sales	952	912	798
Pharmaceuticals | Jevtana
Disclosure of geographical areas [line items]
Net sales	391	455	536
Pharmaceuticals | Rare Blood Disorders
Disclosure of geographical areas [line items]
Net sales	1,317	1,141	1,217
Pharmaceuticals | Alprolix
Disclosure of geographical areas [line items]
Net sales	504	414	466
Pharmaceuticals | Eloctate
Disclosure of geographical areas [line items]
Net sales	580	563	638
Pharmaceuticals | Core Assets
Disclosure of geographical areas [line items]
Net sales	6,389	5,768	5,581
Pharmaceuticals | Lovenox
Disclosure of geographical areas [line items]
Net sales	1,310	1,486	1,351
Pharmaceuticals | Toujeo
Disclosure of geographical areas [line items]
Net sales	1,117	969	933
Pharmaceuticals | Plavix
Disclosure of geographical areas [line items]
Net sales	983	929	913
Pharmaceuticals | Non-Core Assets
Disclosure of geographical areas [line items]
Net sales	7,222	7,642	8,326
Pharmaceuticals | Lantus
Disclosure of geographical areas [line items]
Net sales	2,259	2,494	2,661
Pharmaceuticals | Other non-core assets
Disclosure of geographical areas [line items]
Net sales	4,485	4,729	5,111
Pharmaceuticals | Industrial sales
Disclosure of geographical areas [line items]
Net sales	620	808	813
Vaccines
Disclosure of geographical areas [line items]
Net sales	7,229	6,323	5,973
Vaccines | Polio/Pertussis/ Hib Vaccines
Disclosure of geographical areas [line items]
Net sales	2,285	2,159	2,106
Vaccines | Influenza Vaccines
Disclosure of geographical areas [line items]
Net sales	2,977	2,628	2,472
Consumer Healthcare
Disclosure of geographical areas [line items]
Net sales	5,080	4,468	4,394
Consumer Healthcare | Allergy
Disclosure of geographical areas [line items]
Net sales	734	612	617
Consumer Healthcare | Pain Care
Disclosure of geographical areas [line items]
Net sales	1,213	1,093	1,051
Consumer Healthcare | Digestive Wellness
Disclosure of geographical areas [line items]
Net sales	1,318	1,131	988
Europe
Disclosure of geographical areas [line items]
Net sales	9,999	9,759	9,151
Europe | Pharmaceuticals
Disclosure of geographical areas [line items]
Net sales	7,157	7,201	6,819
Europe | Pharmaceuticals | Dupixent
Disclosure of geographical areas [line items]
Net sales	940	649	386
Europe | Pharmaceuticals | Neurology & Immunology
Disclosure of geographical areas [line items]
Net sales	639	638	578
Europe | Pharmaceuticals | Aubagio
Disclosure of geographical areas [line items]
Net sales	511	512	473
Europe | Pharmaceuticals | Rare Diseases
Disclosure of geographical areas [line items]
Net sales	1,104	1,069	1,010
Europe | Pharmaceuticals | Cerezyme
Disclosure of geographical areas [line items]
Net sales	239	244	249
Europe | Pharmaceuticals | Fabrazyme
Disclosure of geographical areas [line items]
Net sales	228	223	200
Europe | Pharmaceuticals | Myozyme/Lumizyme
Disclosure of geographical areas [line items]
Net sales	408	410	389
Europe | Pharmaceuticals | Oncology
Disclosure of geographical areas [line items]
Net sales	239	327	299
Europe | Pharmaceuticals | Jevtana
Disclosure of geographical areas [line items]
Net sales	33	112	187
Europe | Pharmaceuticals | Rare Blood Disorders
Disclosure of geographical areas [line items]
Net sales	94	81	41
Europe | Pharmaceuticals | Alprolix
Disclosure of geographical areas [line items]
Net sales	0	0	0
Europe | Pharmaceuticals | Eloctate
Disclosure of geographical areas [line items]
Net sales	0	0	0
Europe | Pharmaceuticals | Core Assets
Disclosure of geographical areas [line items]
Net sales	1,917	1,868	1,759
Europe | Pharmaceuticals | Lovenox
Disclosure of geographical areas [line items]
Net sales	658	703	656
Europe | Pharmaceuticals | Toujeo
Disclosure of geographical areas [line items]
Net sales	421	394	374
Europe | Pharmaceuticals | Plavix
Disclosure of geographical areas [line items]
Net sales	101	115	126
Europe | Pharmaceuticals | Non-Core Assets
Disclosure of geographical areas [line items]
Net sales	1,637	1,846	2,088
Europe | Pharmaceuticals | Lantus
Disclosure of geographical areas [line items]
Net sales	426	474	537
Europe | Pharmaceuticals | Other non-core assets
Disclosure of geographical areas [line items]
Net sales	1,129	1,285	1,451
Europe | Pharmaceuticals | Industrial sales
Disclosure of geographical areas [line items]
Net sales	587	723	658
Europe | Vaccines
Disclosure of geographical areas [line items]
Net sales	1,341	1,225	973
Europe | Vaccines | Polio/Pertussis/ Hib Vaccines
Disclosure of geographical areas [line items]
Net sales	325	306	331
Europe | Vaccines | Influenza Vaccines
Disclosure of geographical areas [line items]
Net sales	681	729	441
Europe | Consumer Healthcare
Disclosure of geographical areas [line items]
Net sales	1,501	1,333	1,359
Europe | Consumer Healthcare | Allergy
Disclosure of geographical areas [line items]
Net sales	55	49	51
Europe | Consumer Healthcare | Pain Care
Disclosure of geographical areas [line items]
Net sales	555	515	481
Europe | Consumer Healthcare | Digestive Wellness
Disclosure of geographical areas [line items]
Net sales	432	389	371
US
Disclosure of geographical areas [line items]
Net sales	18,275	14,385	13,465
US | Pharmaceuticals
Disclosure of geographical areas [line items]
Net sales	13,694	10,484	9,635
US | Pharmaceuticals | Dupixent
Disclosure of geographical areas [line items]
Net sales	6,346	3,971	2,808
US | Pharmaceuticals | Neurology & Immunology
Disclosure of geographical areas [line items]
Net sales	1,637	1,482	1,631
US | Pharmaceuticals | Aubagio
Disclosure of geographical areas [line items]
Net sales	1,420	1,312	1,448
US | Pharmaceuticals | Rare Diseases
Disclosure of geographical areas [line items]
Net sales	1,367	1,142	1,122
US | Pharmaceuticals | Cerezyme
Disclosure of geographical areas [line items]
Net sales	194	173	177
US | Pharmaceuticals | Fabrazyme
Disclosure of geographical areas [line items]
Net sales	471	395	406
US | Pharmaceuticals | Myozyme/Lumizyme
Disclosure of geographical areas [line items]
Net sales	318	373	359
US | Pharmaceuticals | Oncology
Disclosure of geographical areas [line items]
Net sales	515	410	368
US | Pharmaceuticals | Jevtana
Disclosure of geographical areas [line items]
Net sales	275	253	246
US | Pharmaceuticals | Rare Blood Disorders
Disclosure of geographical areas [line items]
Net sales	983	842	837
US | Pharmaceuticals | Alprolix
Disclosure of geographical areas [line items]
Net sales	406	332	320
US | Pharmaceuticals | Eloctate
Disclosure of geographical areas [line items]
Net sales	450	429	445
US | Pharmaceuticals | Core Assets
Disclosure of geographical areas [line items]
Net sales	1,653	1,315	1,413
US | Pharmaceuticals | Lovenox
Disclosure of geographical areas [line items]
Net sales	17	29	30
US | Pharmaceuticals | Toujeo
Disclosure of geographical areas [line items]
Net sales	283	259	267
US | Pharmaceuticals | Plavix
Disclosure of geographical areas [line items]
Net sales	9	9	10
US | Pharmaceuticals | Non-Core Assets
Disclosure of geographical areas [line items]
Net sales	1,176	1,281	1,389
US | Pharmaceuticals | Lantus
Disclosure of geographical areas [line items]
Net sales	757	861	929
US | Pharmaceuticals | Other non-core assets
Disclosure of geographical areas [line items]
Net sales	412	410	438
US | Pharmaceuticals | Industrial sales
Disclosure of geographical areas [line items]
Net sales	17	41	67
US | Vaccines
Disclosure of geographical areas [line items]
Net sales	3,291	2,762	2,759
US | Vaccines | Polio/Pertussis/ Hib Vaccines
Disclosure of geographical areas [line items]
Net sales	456	470	412
US | Vaccines | Influenza Vaccines
Disclosure of geographical areas [line items]
Net sales	1,737	1,366	1,575
US | Consumer Healthcare
Disclosure of geographical areas [line items]
Net sales	1,290	1,139	1,071
US | Consumer Healthcare | Allergy
Disclosure of geographical areas [line items]
Net sales	439	371	361
US | Consumer Healthcare | Pain Care
Disclosure of geographical areas [line items]
Net sales	212	196	181
US | Consumer Healthcare | Digestive Wellness
Disclosure of geographical areas [line items]
Net sales	144	124	85
Other countries
Disclosure of geographical areas [line items]
Net sales	14,723	13,617	13,425
Other countries | Pharmaceuticals
Disclosure of geographical areas [line items]
Net sales	9,837	9,285	9,220
Other countries | Pharmaceuticals | Dupixent
Disclosure of geographical areas [line items]
Net sales	1,007	629	340
Other countries | Pharmaceuticals | Neurology & Immunology
Disclosure of geographical areas [line items]
Net sales	174	204	185
Other countries | Pharmaceuticals | Aubagio
Disclosure of geographical areas [line items]
Net sales	100	131	124
Other countries | Pharmaceuticals | Rare Diseases
Disclosure of geographical areas [line items]
Net sales	974	915	879
Other countries | Pharmaceuticals | Cerezyme
Disclosure of geographical areas [line items]
Net sales	274	266	264
Other countries | Pharmaceuticals | Fabrazyme
Disclosure of geographical areas [line items]
Net sales	239	226	211
Other countries | Pharmaceuticals | Myozyme/Lumizyme
Disclosure of geographical areas [line items]
Net sales	232	220	200
Other countries | Pharmaceuticals | Oncology
Disclosure of geographical areas [line items]
Net sales	198	175	131
Other countries | Pharmaceuticals | Jevtana
Disclosure of geographical areas [line items]
Net sales	83	90	103
Other countries | Pharmaceuticals | Rare Blood Disorders
Disclosure of geographical areas [line items]
Net sales	240	218	339
Other countries | Pharmaceuticals | Alprolix
Disclosure of geographical areas [line items]
Net sales	98	82	146
Other countries | Pharmaceuticals | Eloctate
Disclosure of geographical areas [line items]
Net sales	130	134	193
Other countries | Pharmaceuticals | Core Assets
Disclosure of geographical areas [line items]
Net sales	2,819	2,585	2,409
Other countries | Pharmaceuticals | Lovenox
Disclosure of geographical areas [line items]
Net sales	635	754	665
Other countries | Pharmaceuticals | Toujeo
Disclosure of geographical areas [line items]
Net sales	413	316	292
Other countries | Pharmaceuticals | Plavix
Disclosure of geographical areas [line items]
Net sales	873	805	777
Other countries | Pharmaceuticals | Non-Core Assets
Disclosure of geographical areas [line items]
Net sales	4,409	4,515	4,849
Other countries | Pharmaceuticals | Lantus
Disclosure of geographical areas [line items]
Net sales	1,076	1,159	1,195
Other countries | Pharmaceuticals | Other non-core assets
Disclosure of geographical areas [line items]
Net sales	2,944	3,034	3,222
Other countries | Pharmaceuticals | Industrial sales
Disclosure of geographical areas [line items]
Net sales	16	44	88
Other countries | Vaccines
Disclosure of geographical areas [line items]
Net sales	2,597	2,336	2,241
Other countries | Vaccines | Polio/Pertussis/ Hib Vaccines
Disclosure of geographical areas [line items]
Net sales	1,504	1,383	1,363
Other countries | Vaccines | Influenza Vaccines
Disclosure of geographical areas [line items]
Net sales	559	533	456
Other countries | Consumer Healthcare
Disclosure of geographical areas [line items]
Net sales	2,289	1,996	1,964
Other countries | Consumer Healthcare | Allergy
Disclosure of geographical areas [line items]
Net sales	240	192	205
Other countries | Consumer Healthcare | Pain Care
Disclosure of geographical areas [line items]
Net sales	446	382	389
Other countries | Consumer Healthcare | Digestive Wellness
Disclosure of geographical areas [line items]
Net sales	€ 742	€ 618	€ 532
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Segment information - Schedule

Segment information - Schedule of Segment Results (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021		Dec. 31, 2020
Disclosure of operating segments [line items]
Net sales	€ 42,997	€ 37,761		€ 36,041	[1]
Other revenues	2,392	1,414		1,328	[1]
Cost of sales	(13,695)	(12,255)		(12,159)	[1]
Research and development expenses	(6,706)	(5,692)		(5,530)	[1]
Selling and general expenses	(10,492)	(9,555)		(9,391)	[1]
Share of profit/(loss) from investments accounted for using the equity method	68	39		359
Net income attributable to non-controlling interests	113	56	[2]	36	[2],[3]
Pharmaceuticals
Disclosure of operating segments [line items]
Net sales	30,688	26,970		25,674
Other revenues	657	264		128
Cost of sales	(7,511)	(6,965)		(6,982)
Research and development expenses	(5,067)	(4,330)		(4,171)
Selling and general expenses	(5,923)	(5,326)		(4,927)
Other operating income and expenses	(1,800)	(1,172)		(487)
Share of profit/(loss) from investments accounted for using the equity method	28	17		5
Net income attributable to non-controlling interests	(29)	(49)		(33)
Business operating income	11,043	9,409		9,207
Vaccines
Disclosure of operating segments [line items]
Net sales	7,229	6,323		5,973
Other revenues	1,666	1,095		1,141
Cost of sales	(4,101)	(3,430)		(3,312)
Research and development expenses	(936)	(712)		(682)
Selling and general expenses	(870)	(805)		(789)
Other operating income and expenses	132	128		3
Share of profit/(loss) from investments accounted for using the equity method	48	11		2
Net income attributable to non-controlling interests	0	(1)		0
Business operating income	3,168	2,609		2,336
Consumer Healthcare
Disclosure of operating segments [line items]
Net sales	5,080	4,468		4,394
Other revenues	62	55		59
Cost of sales	(1,827)	(1,606)		(1,528)
Research and development expenses	(187)	(153)		(153)
Selling and general expenses	(1,478)	(1,388)		(1,419)
Other operating income and expenses	152	111		53
Share of profit/(loss) from investments accounted for using the equity method	12	11		9
Net income attributable to non-controlling interests	(4)	(5)		(5)
Business operating income	1,810	1,493		1,410
Other
Disclosure of operating segments [line items]
Net sales	0	0		0
Other revenues	7	0		0
Cost of sales	(253)	(250)		(284)
Research and development expenses	(516)	(497)		(524)
Selling and general expenses	(2,221)	(2,036)		(2,256)
Other operating income and expenses	2	(13)		(130)
Share of profit/(loss) from investments accounted for using the equity method	0	0		0
Net income attributable to non-controlling interests	0	(1)		0
Business operating income	(2,981)	(2,797)		(3,194)
Total Sanofi
Disclosure of operating segments [line items]
Net sales	42,997	37,761		36,041
Other revenues	2,392	1,414		1,328
Cost of sales	(13,692)	(12,251)		(12,106)
Research and development expenses	(6,706)	(5,692)		(5,530)
Selling and general expenses	(10,492)	(9,555)		(9,391)
Other operating income and expenses	(1,514)	(946)		(561)
Share of profit/(loss) from investments accounted for using the equity method	88	39		16
Net income attributable to non-controlling interests	(33)	(56)		(38)
Business operating income	€ 13,040	€ 10,714		€ 9,759
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[2]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[3](j)    Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Segment information - Schedul_2

Segment information - Schedule of Reconciliation Between Business Operating Income for the Segments and Income Before Tax and Investments Accounted for Using the Equity Method (Details) € in Millions, $ in Millions		1 Months Ended		12 Months Ended
	May 29, 2020 EUR (€) shares	Jun. 30, 2022 EUR (€)	Jun. 30, 2022 USD ($)	Dec. 31, 2022 EUR (€)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 EUR (€) shares		Dec. 31, 2020 EUR (€)
Disclosure of operating segments [line items]
Share of profit/(loss) from investments accounted for using the equity method				€ 68		€ 39		€ 359
Net income attributable to non-controlling interests				113		56	[1]	36	[1],[2]
Fair value remeasurement of contingent consideration				(27)		4		(124)	[3]
Restructuring costs and similar items				(1,336)		(820)		(1,089)	[3]
Other gains and losses, and litigation				(370)		(5)		136	[3]
Operating income				10,656		8,126		14,113	[3]
Financial expenses				(440)		(368)		(388)	[3]
Financial income				206		40		53	[3]
Income before tax and investments accounted for using the equity method				10,422		7,798		13,778	[3]
Other intangible assets
Disclosure of operating segments [line items]
Impairment of other intangible assets, net of reversals (excluding software)				(454)		€ 192		330
Other intangible assets | SAR444245
Disclosure of operating segments [line items]
Impairment of other intangible assets, net of reversals (excluding software)				1,586
Eloctate
Disclosure of operating segments [line items]
Reversal amount				2,154
Regeneron Pharmaceuticals, INC | Immuno-oncology collaboration agreement
Disclosure of operating segments [line items]
Upfront payments for projects under collaboration agreements | $					$ 900
Regular milestone payments for projects under collaboration agreements		€ 96	$ 100		$ 100
Regeneron
Disclosure of operating segments [line items]
Share of profit/(loss) from investments accounted for using the equity method	€ 343							343
Non-current financial assets, number of shares (in shares) | shares	400,000					279,766
Regeneron | Public offering
Disclosure of operating segments [line items]
Sale of stock, number of shares issued in transaction (in shares) | shares	13,000,000
Regeneron | Repurchase from the counterpart | Regeneron Pharmaceuticals, INC
Disclosure of operating segments [line items]
Shares agreement, sale of stock, number of shares issued in transaction (in shares) | shares	9,800,000
Operating segments
Disclosure of operating segments [line items]
Business operating income				13,040		€ 10,714		9,759
Material reconciling items
Disclosure of operating segments [line items]
Share of profit/(loss) from investments accounted for using the equity method				(88)		(39)		(16)
Net income attributable to non-controlling interests				33		56		38
Amortization and impairment of intangible assets (c)				(1,599)		(1,772)		(2,011)
Fair value remeasurement of contingent consideration				27		(4)		124
Expenses arising from the impact of acquisitions on inventories				(3)		(4)		(53)
Restructuring costs and similar items				(1,336)		(820)		(1,089)
Other gains and losses, and litigation				(370)		(5)		136
Gain on divestment of Regeneron shares on May 29, 2020				0		0		7,225
Income from out-licensing				€ 952		€ 0		€ 0
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[2](j)    Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[3]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Segment information - Schedul_3

Segment information - Schedule of Acquisition of Intangible Assets, Property, Plant and Equipment and Investments Accounted for Using the Equity Method by Segment (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Pharmaceuticals
Disclosure of operating segments [line items]
Investments accounted for using the equity method	€ 536	€ 159	€ 154
Acquisitions of property, plant and equipment	1,025	1,024	755
Acquisitions of other intangible assets	463	450	501
Vaccines
Disclosure of operating segments [line items]
Investments accounted for using the equity method	104	91	47
Acquisitions of property, plant and equipment	504	382	404
Acquisitions of other intangible assets	111	108	322
Consumer Healthcare
Disclosure of operating segments [line items]
Investments accounted for using the equity method	37	0	0
Acquisitions of property, plant and equipment	77	73	95
Acquisitions of other intangible assets	21	6	6
Reportable segments
Disclosure of operating segments [line items]
Investments accounted for using the equity method	677	250	201
Acquisitions of property, plant and equipment	1,606	1,479	1,254
Acquisitions of other intangible assets	€ 595	€ 564	€ 829

Segment information - Summary_2

Segment information - Summary of Geographical Information on Net Sales and Non-Current Assets (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of geographical areas [line items]
Net sales	€ 42,997	€ 37,761	€ 36,041	[1]
Property, plant and equipment owned	9,869	10,028	9,365	[2]
Goodwill	49,892	48,056	44,364	[2]
Other intangible assets	21,640	21,407	18,341	[2]
Reportable geographical zones
Disclosure of geographical areas [line items]
Net sales	42,997	37,761	36,041
Property, plant and equipment owned	9,869	10,028	9,365
Goodwill	49,892	48,056	44,364
Other intangible assets	21,640	21,407	18,341
Europe
Disclosure of geographical areas [line items]
Net sales	9,999	9,759	9,151
Property, plant and equipment owned	5,365	5,959	5,895
Goodwill	0	0	0
Other intangible assets	6,257	7,059	6,208
France
Disclosure of geographical areas [line items]
Net sales	2,296	2,256	2,223
Property, plant and equipment owned	2,875	3,253	3,189
Goodwill	0	0	0
Other intangible assets	0	0	0
North America
Disclosure of geographical areas [line items]
Net sales	18,984	15,075	14,060
Property, plant and equipment owned	3,284	2,998	2,542
Goodwill	0	0	0
Other intangible assets	14,178	13,187	10,665
US
Disclosure of geographical areas [line items]
Net sales	18,275	14,385	13,465
Property, plant and equipment owned	2,457	2,234	1,899
Goodwill	0	0	0
Other intangible assets	0	0	0
Other countries
Disclosure of geographical areas [line items]
Net sales	14,014	12,927	12,830
Property, plant and equipment owned	1,220	1,071	928
Goodwill	0	0	0
Other intangible assets	€ 1,205	€ 1,161	€ 1,468
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.[2]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.

Principal accountants' fees a_3

Principal accountants' fees and services (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Ernst & Young
Disclosure of audit fees and other services [line items]
Statutory audit of separate and consolidated financial statements	€ 14.2	€ 13.9
Services other than statutory audit	1.8	3
Audit-related services	1.5	2.8
Tax	0	0
Other	0.3	0.2
Total	€ 16	€ 16.9
Statutory audit of separate and consolidated financial statements, percentage	89%	82%
Services other than statutory audit, percentage	11%	18%
Total, percentage	100%	100%
Audit of the financial statements of the parent company and its French subsidiaries	€ 7.3	€ 7.2
Audit-related services charged to the parent company and its French subsidiaries	1.4	2.7
PricewaterhouseCoopers
Disclosure of audit fees and other services [line items]
Statutory audit of separate and consolidated financial statements	14.1	13.8
Services other than statutory audit	0.5	0.4
Audit-related services	0.5	0.4
Tax	0	0
Other	0	0
Total	€ 14.6	€ 14.2
Statutory audit of separate and consolidated financial statements, percentage	97%	97%
Services other than statutory audit, percentage	3%	3%
Total, percentage	100%	100%
Audit of the financial statements of the parent company and its French subsidiaries	€ 7.7	€ 7.7
Audit-related services charged to the parent company and its French subsidiaries	€ 0.3	€ 0.3

List of principal companies i_3

List of principal companies included in the scope of consolidation during 2022 - Summary of Principal Companies and their Country of Incorporation (Details)	12 Months Ended
	Dec. 31, 2022
Hoechst GmbH | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Aventis Deutschland GmbH | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
A. Nattermann & Cie. GmbH | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Aventis GmbH | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi Belgium | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Ablynx N.V. | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Genzyme Flanders BVBA | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi A/S | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Aventis S.A. | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Opella Healthcare Spain, S.L. | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi Oy | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Aventis France | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi Winthrop Industrie | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Aventis Recherche & Développement | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Aventis Groupe | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi Chimie | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Aventis Participations | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi Pasteur | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Aventis Pharma S.A. | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi Biotechnology | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi Mature IP | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi Pasteur NVL | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi Pasteur Europe | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
SECIPE SAS | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi Pasteur Merieux S.A.S. | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi 2015 D SAS | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Opella Healthcare International SAS | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Opella Healthcare France SAS | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Opella Healthcare Group SAS | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Aventis A.E.B.E. | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Aventis Private Co, Ltd | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	99.60%
Chinoin Private Co. Ltd | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	99.60%
Opella Healthcare Hungary Commercial K.F.T | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Carraig Insurance DAC | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Genzyme Ireland Limited | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Aventis Holdings (Ireland) Ltd | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi S.R.L. | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Opella Healthcare Italy S.R.L. | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Genzyme Global Sarl | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Genzyme Luxembourg Sarl | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Aventis Norge AS | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Genzyme Europe B.V. | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi Foreign Participations B.V. | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Aventis Sp. z.o.o. | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Opella Healthcare Poland sp.Z.O.O | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi Pasteur Sp. z.o.o. | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi Produtos Farmaceuticos Lda | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Aventis, s.r.o. | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Opella Healthcare Czech s.r.o | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi Romania SRL | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Opella Healthcare Romania S.R.L. | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Aventis UK Holdings Limited | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Aventis Pharma Limited | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Synthelabo UK Ltd | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Aventis Pharma Holdings Ltd | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Opella Healthcare UK Limited | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
AO Sanofi Russia | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Opella Healthcare LLC | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi AB | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Aventis (Suisse) SA | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Genzyme Global Sarl Baar Intellectual Property Branch | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi Ilac Sanayi ve Ticaret A.S. | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi Pasteur Asi Ticaret A.S. | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi Saglik Urunleri Limited Sirketi | Europe
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Genzyme Therapeutic Products Limited Partnership | United States
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Aventis Inc. | United States
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi US Services Inc. | United States
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Aventis U.S. LLC | United States
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Chattem, Inc. | United States
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Aventisub LLC | United States
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Genzyme Corporation | United States
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi Pasteur Inc. | United States
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
VaxServe, Inc. | United States
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Bioverativ Inc. | United States
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Bioverativ U.S. LLC | United States
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Bioverativ Therapeutics Inc. | United States
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Principia Biopharma Inc. | United States
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi Research Invest LLC | United States
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi Bioverativ Holdings LLC | United States
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
RPR US Ltd. | United States
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Kadmon Holdings, Inc. | United States
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Kadmon Corporation, LLC | United States
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Amunix | United States
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Synthorx, Inc | United States
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Translate Bio, Inc | United States
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Aventis South Africa (Pty) Ltd | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Aventis Algérie | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi Arabia Trading Company Limited | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	75%
Sanofi-Aventis Argentina S.A. | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Genzyme de Argentina S.A. | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Opella Healthcare Argentina S.A.U. | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Aventis Healthcare Pty Ltd | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Aventis Australia Pty Ltd | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi Medley Farmaceutica Ltda | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Aventis Canada Inc. | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi Pasteur Limited | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Merieux Canada Holdings ULC (Canada) | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Aventis de Chile S.A. | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi (Hangzhou) Pharmaceuticals Co., Ltd | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi (China) Investment Co., Ltd | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi (Beijing) Pharmaceuticals Co.Ltd | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi Pasteur Biologies Co., Ltd | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Shenzhen Sanofi pasteur Biological Products Co, Ltd | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Shanghai Rongheng Pharmaceutical Co, Ltd | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Genfar S.A. | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Aventis de Colombia S.A. | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Aventis Korea Co. Ltd | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi Pasteur Ltd | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Opella healthcare Korea Inc. | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Aventis Gulf FZE | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi Egypt | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	99.80%
Opella Healthcare Egypt LLC | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi Hong-Kong Limited | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi India Limited | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	60.40%
Sanofi Healthcare India Private Limited | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	99.90%
Sanofi-Aventis Israël Ltd | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi K.K. | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
SSP Co.,Ltd | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Aventis (Malaysia) SDN. BHD. | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Aventis Maroc | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Aventis de Mexico S.A. de C.V. | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi Pasteur S.A. de C.V. | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Azteca Vacunas, S.A. de C.V. | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Aventis Pakistan Limited | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	52.90%
Sanofi-Aventis de Panama S.A. | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Aventis del Peru S.A. | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Aventis Puerto Rico Inc | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Aventis Philippines Inc. | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Opella Healthcare Philippines Inc. | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Aventis Singapore Pte. Ltd | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Aventis Pharma (Manufacturing) Pte. Ltd | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi Manufacturing Pte Ltd | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi Taiwan Co., Ltd | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Aventis (Thailand) Ltd | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Aventis de Venezuela S.A. | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi-Aventis Vietnam Company Limited | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	100%
Sanofi Vietnam Shareholding Company Limited | Other countries
Disclosure of subsidiaries [line items]
Financial interest in principal fully consolidated companies	85%

List of principal companies i_4

List of principal companies included in the scope of consolidation during 2022 - Summary of Principal Investments Accounted for Using the Equity Method (Details)	12 Months Ended
	Dec. 31, 2022
GlaxoSmithKline Consumer Healthcare, L.P.
Disclosure of joint operations [line Items]
Financial interest in principal investments accounted for using the equity method	11.70%
Infraserv GmbH & Co. Höchst KG
Disclosure of joint operations [line Items]
Financial interest in principal investments accounted for using the equity method	31.20%
Maphar
Disclosure of joint operations [line Items]
Financial interest in principal investments accounted for using the equity method	48.30%
MCM Vaccine B.V.
Disclosure of joint operations [line Items]
Financial interest in principal investments accounted for using the equity method	50%
MSP Vaccine Company (formerly MCM company)
Disclosure of joint operations [line Items]
Financial interest in principal investments accounted for using the equity method	50%
EUROAPI
Disclosure of joint operations [line Items]
Financial interest in principal investments accounted for using the equity method	30.10%

Events subsequent to December_2

Events subsequent to December 31, 2022 (Details) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	[1]
Disclosure of non-adjusting events after reporting period [line items]
Impairment of intangible assets	€ (454)	€ 192	€ 330
Eloctate
Disclosure of non-adjusting events after reporting period [line items]
Reversal amount	2,154
Impairment of intangible assets	€ 1,651
[1]Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.