Sanofi (SNY) 20-F 8 Mar 19 2018 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2018shares
Document - Document and Entity Information [Abstract]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	FY
Trading Symbol	SNY
Entity Registrant Name	Sanofi
Entity Central Index Key	1,121,404
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding	1,245,454,385

Consolidated Balance Sheets

Consolidated Balance Sheets - EUR (€) € in Millions		Dec. 31, 2018	Dec. 31, 2017	[1]	Dec. 31, 2016		Dec. 31, 2015
Assets
Property, plant and equipment		€ 9,651	€ 9,579		€ 10,019	[1]
Goodwill		44,235	40,264		40,287	[1]
Other intangible assets		21,889	13,080		10,879	[1]
Investments accounted for using the equity method		3,402	2,847		2,892	[1]
Other non-current assets		2,971	3,364		2,820	[1]
Deferred tax assets		4,613	4,291		4,670	[1]
Non-current assets		86,761	73,425		71,567	[1]
Inventories		7,477	6,818		6,896	[1]
Accounts receivable		7,260	7,216		7,311	[1]
Other current assets		2,917	2,005		2,211	[1]
Cash and cash equivalents		6,925	10,315	[2]	10,273	[1],[2]	€ 9,148	[1],[2]
Current assets		24,579	26,354		26,691	[1]
Assets held for sale or exchange		68	34		6,421	[1]
Total assets		111,408	99,813		104,679	[1]
Equity and liabilities
Equity attributable to equity holders of Sanofi		58,876	58,070		57,552	[1]
Equity attributable to non-controlling interests		159	169		170	[1]
Total equity		59,035	58,239		57,722	[1]	€ 58,208
Long-term debt		22,007	14,326		16,815	[1]
Non-current liabilities related to business combinations and to non-controlling interests		963	1,026		1,378	[1]
Non-current provisions and other non-current liabilities		8,613	9,154		8,834	[1]
Deferred tax liabilities		3,414	1,605		2,292	[1]
Non-current liabilities		34,997	26,111		29,319	[1]
Accounts payable		5,041	4,633		4,297	[1]
Current liabilities related to business combinations and to non-controlling interests		341	343		198	[1]
Current provisions and other current liabilities		9,361	9,212		10,184	[1]
Short-term debt and current portion of long-term debt		2,633	1,275		1,764	[1]
Current liabilities		17,376	15,463		16,443	[1]
Liabilities related to assets held for sale or exchange	[1]				1,195
Total equity and liabilities		€ 111,408	€ 99,813		€ 104,679	[1]
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).
[2]	For 2016, the cash flows of the Animal Health business are presented separately in accordance with IFRS 5 (Non-Current Assets Held for Sale and Discontinued Operations). For 2017, all of the cash flows generated by the exchange of the Animal Health business for the Consumer Healthcare business of Boehringer Ingelheim (BI) are described in note (i) below.

Consolidated Income Statements

Consolidated Income Statements - EUR (€) € in Millions, shares in Millions		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017	[1]	Dec. 31, 2016	[1]
Profit (loss) [abstract]
Net sales		€ 34,463	€ 35,072		€ 33,809
Other revenues		1,214	1,149		887
Cost of sales		(11,435)	(11,613)		(10,701)
Gross profit		24,242	24,608		23,995
Research and development expenses		(5,894)	(5,472)		(5,172)
Selling and general expenses		(9,859)	(10,072)		(9,478)
Other operating income		484	237		355
Other operating expenses		(548)	(233)		(482)
Amortization of intangible assets		(2,170)	(1,866)		(1,692)
Impairment of intangible assets		(718)	(293)		(192)
Fair value remeasurement of contingent consideration		117	(159)		(135)
Restructuring costs and similar items		(1,480)	(731)		(879)
Other gains and losses, and litigation		502	(215)		211
Operating income		4,676	5,804		6,531
Financial expenses		(435)	(420)		(924)
Financial income		164	147		68
Income before tax and investments accounted for using the equity method		4,405	5,531		5,675
Income tax expense		(481)	(1,722)		(1,325)
Share of profit/(loss) from investments accounted for using the equity method		499	85		136
Net income excluding the exchanged/held-for-exchange Animal Health business		4,423	3,894		4,486
Net income/(loss) of the exchanged/held-for-exchange Animal Health business	[2]	(13)	4,643	[3]	314	[3]
Net income		4,410	8,537		4,800
Net income attributable to non-controlling interests		104	121		91
Net income attributable to equity holders of Sanofi		€ 4,306	€ 8,416		€ 4,709
Average number of shares outstanding (million)		1,247.1	1,256.9		1,286.6
Average number of shares after dilution (million)		1,255.2	1,266.8		1,296
Basic earnings per share (in euros)		€ 3.45	€ 6.70		€ 3.66
Basic earnings per share excluding the exchanged/held-for-exchangeAnimal Health business (in euros)		3.46	3		3.42
Diluted earnings per share (in euros)		3.43	6.64		3.63
Diluted earnings per share excluding the exchanged/held-for-exchangeAnimal Health business (in euros)		€ 3.44	€ 2.98		€ 3.39
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).
[2]	The results of the Animal Health business, and the gain on the divestment of that business, are presented separately in accordance with IFRS 5 (Non-Current Assets Held for Sale and Discontinued Operations); (see Notes D.2. and D.36.).
[3]	For 2016, the cash flows of the Animal Health business are presented separately in accordance with IFRS 5 (Non-Current Assets Held for Sale and Discontinued Operations). For 2017, all of the cash flows generated by the exchange of the Animal Health business for the Consumer Healthcare business of Boehringer Ingelheim (BI) are described in note (i) below.

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
Statement of comprehensive income [abstract]
Net income		€ 4,410	€ 8,537	[1]	€ 4,800	[1]
Attributable to equity holders of Sanofi		4,306	8,416	[1]	4,709	[1]
Attributable to non-controlling interests		104	121	[1]	91	[1]
Other comprehensive income:
Actuarial gains/(losses)		201	(28)	[1]	(106)	[1]
Change in fair value of equity instruments included in financial assets	[2]	(537)
Tax effects		31	(90)	[1]	(22)	[1]
Items not subsequently reclassifiable to profit or loss		(305)	(118)	[1]	(128)	[1]
Change in fair value of available-for-sale financial assets	[1],[2]		838		(105)
Change in fair value of debt instruments included in financial assets	[2]	(4)
Change in fair value of cash flow hedges		3	(24)	[1]	31	[1]
Change in currency translation differences		1,194	(3,239)	[1]	1,090	[1]
Tax effects		71	(137)	[1]	40	[1]
Items subsequently reclassifiable to profit or loss		1,264	(2,562)	[1]	1,056	[1]
Other comprehensive income for the period, net of taxes		959	(2,680)	[1]	928	[1]
Comprehensive income		5,369	5,857	[1]	5,728	[1]
Comprehensive income, attributable to equity holders of Sanofi		5,269	5,751	[1]	5,634	[1]
Comprehensive income, attributable to non-controlling interests		€ 100	€ 106	[1]	€ 94	[1]
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).
[2]	Following the first-time application of IFRS 9, the effects of changes in fair value of financial instruments that for 2017 are presented in the single line item Change in fair value of available-for-sale financial assets and for 2018 presented in two separate line items: Change in fair value of equity instruments included in financial assets and Change in fair value of debt instruments included in financial assets.

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - EUR (€) € in Millions		Total		Share capital [member]	Additional paid-in capital and retained earnings [member]	Treasury shares [member]	Stock options and other share-based payments [member]	Other comprehensive income [member]	Attributable to equity holders of Sanofi [member]	Attributable to non-controlling Interests [member]
First-time application of IFRS 15	[1]	€ (2)			€ (2)				€ (2)
Beginning balance (Previously stated [member]) at Dec. 31, 2015		58,210		€ 2,611	52,010	€ (298)	€ 2,814	€ 912	58,049	€ 161
Beginning balance at Dec. 31, 2015		58,208		2,611	52,008	(298)	2,814	912	58,047	161
Other comprehensive income for the period		928	[1]		(127)			1,052	925	3
Net income for the period | Previously stated [member]		4,800
Net income for the period	[1]	4,800			4,709				4,709	91
Comprehensive income for the period	[1]	5,728			4,582			1,052	5,634	94
Dividend paid out of 2015 (€2.93 per share), 2016 (€2.96 per share), 2017 (€3.03 per share) earnings		(3,759)			(3,759)				(3,759)
Payment of dividends to non-controlling interests		(110)								(110)
Share repurchase program	[2]	(2,905)				(2,905)			(2,905)
Reduction in share capital	[2]			(45)	(1,655)	1,700
Share-based payment plans:
Exercise of stock options	[2]	219		7	212				219
Issuance of restricted shares	[2]			7	(7)
Employee share ownership plan	[2]	100		4	96				100
Value of services obtained from employees		227					227		227
Tax effects of the exercise of stock options		(9)					(9)		(9)
Change in non-controlling interests without loss of control		25			(2)				(2)	27
Change in non-controlling interests arising from divestment		(2)								(2)
Ending balance (Previously stated [member]) at Dec. 31, 2016		57,724
Ending balance at Dec. 31, 2016	[1]	57,722		2,584	51,475	(1,503)	3,032	1,964	57,552	170
Other comprehensive income for the period		(2,680)	[1]		(117)			(2,548)	(2,665)	(15)
Net income for the period | Previously stated [member]		8,555
Net income for the period	[1]	8,537			8,416				8,416	121
Comprehensive income for the period	[1]	5,857			8,299			(2,548)	5,751	106
Dividend paid out of 2015 (€2.93 per share), 2016 (€2.96 per share), 2017 (€3.03 per share) earnings		(3,710)			(3,710)				(3,710)
Payment of dividends to non-controlling interests		(99)								(99)
Share repurchase program	[2]	(2,159)				(2,159)			(2,159)
Reduction in share capital	[2]			(94)	(3,554)	3,648
Share-based payment plans:
Exercise of stock options	[2]	223		8	215				223
Issuance of restricted shares	[2]			7	(7)
Employee share ownership plan	[2]	106		3	103				106
Value of services obtained from employees		263					263		263
Tax effects of the exercise of stock options		3					3		3
Other changes arising from issuance of restricted shares	[3]	16			16				16
Change in non-controlling interests without loss of control		24			25				25	(1)
Change in non-controlling interests arising from divestment		(7)								(7)
Ending balance (Previously stated [member]) at Dec. 31, 2017		58,258
Ending balance at Dec. 31, 2017	[1]	58,239		2,508	52,862	(14)	3,298	(584)	58,070	169
First-time application of IFRS 9	[4]	(13)			839			(852)	(13)
Other comprehensive income for the period		959			(305)			1,268	963	(4)
Net income for the period		4,410			4,306				4,306	104
Comprehensive income for the period		5,369			4,001			1,268	5,269	100
Dividend paid out of 2015 (€2.93 per share), 2016 (€2.96 per share), 2017 (€3.03 per share) earnings		(3,773)			(3,773)				(3,773)
Payment of dividends to non-controlling interests		(97)								(97)
Share repurchase program	[2]	(1,100)				(1,100)			(1,100)
Reduction in share capital	[2]			(24)	(856)	880
Share-based payment plans:
Exercise of stock options	[2]	59		2	57				59
Issuance of restricted shares and vesting of existing restricted shares	[2],[5]			4	(84)	80
Employee share ownership plan	[2]	120		5	115				120
Proceeds from sale of treasury shares on exercise of stock options		1				1			1
Value of services obtained from employees		284					284		284
Tax effects of the exercise of stock options		14					14		14
Other changes arising from issuance of restricted shares	[3]	13			13				13
Change in non-controlling interests without loss of control		(65)			(68)				(68)	3
Change in non-controlling interests arising from divestment		(16)								(16)
Ending balance at Dec. 31, 2018		€ 59,035		€ 2,495	€ 53,106	€ (153)	€ 3,596	€ (168)	€ 58,876	€ 159
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).
[2]	See Notes D.15.1. , D.15.3. , D.15.4. and D.15.5.
[3]	(d) Issuance of restricted shares to former employees of the Animal Health business subsequent to the date of divestment.
[4]	See Note A.2.1.2.
[5]	This line includes the use of existing shares to fulfill vested rights under restricted share plans.

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Equity (Parenthetical) - € / shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Statement of changes in equity [abstract]
Dividend paid per share	€ 3.03	€ 2.96	€ 2.93

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
Statement of cash flows [abstract]
Net income attributable to equity holders of Sanofi		€ 4,306	€ 8,416	[1],[2]	€ 4,709	[1],[2]
Net (income)/loss of the exchanged/held-for-exchange Animal Health business	[3]	13	(4,643)	[1],[2]	(314)	[1],[2]
Non-controlling interests, excluding BMS	[4]	22	38	[1],[2]	5	[1],[2]
Share of undistributed earnings from investments accounted for using the equity method		(471)	(47)	[1],[2]	(85)	[1],[2]
Depreciation, amortization and impairment of property, plant and equipment and intangible assets		4,279	3,686	[1],[2]	3,301	[1],[2]
Gains and losses on disposals of non-current assets, net of tax	[5]	(797)	(97)	[1],[2]	(244)	[1],[2]
Net change in deferred taxes		(727)	(909)	[1],[2]	(542)	[1],[2]
Net change in non-current provisions and other non-current liabilities	[6]	(265)	321	[1],[2]	20	[1],[2]
Cost of employee benefits (stock options and other share-based payments)		284	263	[1],[2]	241	[1],[2]
Impact of the workdown of acquired inventories remeasured at fair value		114	166	[1],[2]
Other profit or loss items with no cash effect		69	38	[1],[2]	(83)	[1],[2]
Operating cash flow before changes in working capital and excluding the exchanged/held-for-exchange Animal Health business		6,827	7,232	[1],[2]	7,008	[1],[2]
(Increase)/decrease in inventories		(701)	(144)	[1],[2]	(326)	[1],[2]
(Increase)/decrease in accounts receivable		(35)	(529)	[1],[2]	168	[1],[2]
Increase/(decrease) in accounts payable		270	577	[1],[2]	447	[1],[2]
Net change in other current assets and other current liabilities		(814)	243	[1],[2]	541	[1],[2]
Net cash provided by/(used in) operating activities excluding the exchanged/held-for-exchange Animal Health business	[7]	5,547	7,379	[1],[2]	7,838	[1],[2]
Net cash provided by/(used in) operating activities of the exchanged/held-for-exchange Animal Health business	[1],[2]				346
Acquisitions of property, plant and equipment and intangible assets		(1,977)	(1,956)	[1],[2]	(2,083)	[1],[2]
Acquisitions of consolidated undertakings and investments accounted for using the equity method	[8],[9]	12,857	(1,151)	[1],[2]	(426)	[1],[2]
Acquisitions of other equity investments		(137)	(61)	[1],[2]	(108)	[1],[2]
Proceeds from disposals of property, plant and equipment, intangible assets and other non-current assets, net of tax	[10]	2,163	535	[1],[2]	209	[1],[2]
Net change in other non-current assets		(58)	(263)	[1],[2]	(103)	[1],[2]
Net cash provided by/(used in) investing activities excluding the exchanged/held-for-exchange Animal Health business		(12,866)	(2,896)	[1],[2]	(2,511)	[1],[2]
Net cash provided by/(used in) investing activities of the exchanged/held-for-exchange Animal Health business	[1],[2]				(126)
Net cash inflow from the exchange of the Animal Health business for BI's Consumer Healthcare business	[11]	(6)	3,535	[1],[2]
Issuance of Sanofi shares		177	319	[1],[2]	305	[1],[2]
to shareholders of Sanofi		(3,773)	(3,710)	[1],[2]	(3,759)	[1],[2]
to non-controlling interests, excluding BMS	[4]	(14)	(15)	[1],[2]	(21)	[1],[2]
Payments received/(made) on changes of ownership interest in a subsidiary without loss of control		(77)	(37)	[1],[2]	(11)	[1],[2]
Additional long-term debt contracted		9,677	41	[1],[2]	4,773	[1],[2]
Repayments of long-term debt		(787)	(2,368)	[1],[2]	(2,576)	[1],[2]
Net change in short-term debt		(168)	30	[1],[2]	96	[1],[2]
Acquisitions of treasury shares		(1,101)	(2,162)	[1],[2]	(2,908)	[1],[2]
Net cash provided by/(used in) financing activities excluding the exchanged/held-for-exchangeAnimal Health business		3,934	(7,902)	[1],[2]	(4,101)	[1],[2]
Net cash provided by/(used in) financing activities of the exchanged/held-for-exchangeAnimal Health business	[1],[2]				111
Impact of exchange rates on cash and cash equivalents		1	(74)	[1],[2]	(101)	[1],[2]
Net change in cash and cash equivalents		(3,390)	42	[1],[2]	1,125	[1],[2]
Cash and cash equivalents, beginning of period	[1],[2]	10,315	10,273		9,148
Cash and cash equivalents, end of period		€ 6,925	€ 10,315	[1],[2]	€ 10,273	[1],[2]
[1]	For 2016, the cash flows of the Animal Health business are presented separately in accordance with IFRS 5 (Non-Current Assets Held for Sale and Discontinued Operations). For 2017, all of the cash flows generated by the exchange of the Animal Health business for the Consumer Healthcare business of Boehringer Ingelheim (BI) are described in note (i) below.
[2]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).
[3]	The results of the Animal Health business, and the gain on the divestment of that business, are presented separately in accordance with IFRS 5 (Non-Current Assets Held for Sale and Discontinued Operations); (see Notes D.2. and D.36.).
[4]	See Note C.2. to the financial statements for the year ended December 31, 2017.
[5]	Includes non-current financial assets.
[6]	This line item includes contributions paid to pension funds (see Note D.19.1.).
[7]	Including: 2018 2017 2016 - Income tax paid (2,058 ) (1,734 ) (2,096 ) - Interest paid (excluding cash flows on derivative instruments used to hedge debt) (412 ) (347 ) (401 ) - Interest received (excluding cash flows on derivative instruments used to hedge debt) 72 56 56 - Dividends received from non-consolidated entities 1 8 9
[8]	The main cash effect of the exchange of the Animal Health business for BI's Consumer Healthcare business was the receipt by Sanofi of a balancing cash payment of €4,207 million. Consequently, all of the cash flows arising from this exchange transaction during 2017 are presented in a separate line item, Net cash inflow from the exchange of the Animal Health business for BI's Consumer Healthcare business (see Note D.2.).
[9]	This line item includes payments made in respect of contingent consideration identified and recognized as a liability in business combinations.
[10]	This line item includes proceeds from disposals of investments in consolidated entities and of other non-current financial assets, including (for 2018) an amount of €1,598 million (net of transaction costs) for the divestment of the European Generics business (see Note D.1.1).
[11]	For the year ended December 31, 2017, this line item comprises (i) the receipt by Sanofi of a balancing cash payment of €4,207 million; (ii) reimbursements of intragroup accounts with Merial entities totaling €967 million; (iii) the €1,784 million payment of the tax due on the gain arising on the divestment; and (iv) the cash held by the BI subsidiaries acquired by Sanofi. The total consideration for the sale of the Animal Health business to BI was €10,557 million, and the consideration for the acquisition of BI's Consumer Healthcare business was €6,239 million (see Note D.36.).

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parenthetical) - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
. Income tax paid		€ (2,058)	€ (1,734)		€ (2,096)
. Interest paid		(412)	(347)		(401)
. Interest received		72	56		56
. Dividends received from non-consolidated entities		1	8		9
Disposals of investments	[1]	2,163	535	[2],[3]	€ 209	[2],[3]
Balancing cash payment received by Sanofi			4,207
Reimbursements of intragroup accounts with Merial entities			967
Tax payment due on on gain arising from the divestment			1,784
Consideration for sale of business			10,557
Consideration for acquisition of business			€ 6,239
European generic business [member]
Disposals of investments		€ 1,598
[1]	This line item includes proceeds from disposals of investments in consolidated entities and of other non-current financial assets, including (for 2018) an amount of €1,598 million (net of transaction costs) for the divestment of the European Generics business (see Note D.1.1).
[2]	For 2016, the cash flows of the Animal Health business are presented separately in accordance with IFRS 5 (Non-Current Assets Held for Sale and Discontinued Operations). For 2017, all of the cash flows generated by the exchange of the Animal Health business for the Consumer Healthcare business of Boehringer Ingelheim (BI) are described in note (i) below.
[3]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Notes to the consolidated finan

Notes to the consolidated financial statements	12 Months Ended
	Dec. 31, 2018
Text block1 [abstract]
Notes to the consolidated financial statements	Notes to the Consolidated Financial Statements Sanofi, together with its subsidiaries (collectively “Sanofi” 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, 2018, and the notes thereto, were signed off by the Sanofi Board of Directors on February 6, 2019.

International financial reporti

International financial reporting standards (IFRS)	12 Months Ended
	Dec. 31, 2018
Text block1 [abstract]
International financial reporting standards (IFRS)	A.1. International financial reporting standards (IFRS) The consolidated financial statements cover the twelve-month periods ended December 31, 2018, 2017 and 2016. 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, 2018. The consolidated financial statements of Sanofi as of December 31, 2018 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, 2018. IFRS as endorsed by the European Union as of December 31, 2018 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 i

New standards, amendments and interpretations	12 Months Ended
	Dec. 31, 2018
Text block1 [abstract]
New standards, amendments and interpretations	A.2. New standards, amendments and interpretations A.2.1. New standards applicable from January 1, 2018 IFRS 15 and IFRS 9 became applicable on January 1, 2018, requiring Sanofi to update its accounting policies on revenue and financial instruments. However, those updates do not materially affect the way in which Sanofi accounts for net sales or financial instruments. As regards net sales, the concept of “transfer of control”, which is used primarily to determine the date of revenue recognition, does not call for any change in accounting for the majority of transactions with Sanofi’s customers. The concept of “variable consideration” does not materially alter the principles and methods used to measure net sales, which continue to be recognized net of customer incentives and discounts, and of certain sales-based payments paid or payable to the healthcare authorities. As regards financial instruments, IFRS 9 changes the terminology used to classify some sub-categories non-derivative Finally, changes to the principles used in determining impairment of financial assets measured at amortized cost mean that an expected loss approach is now applied to such assets. In practice, this has an immaterial effect on the amount of impairment, and mainly affects accounts receivable. The impacts of the first-time application of IFRS 15 are described in detail in Note A.2.1.1. The accounting policies applicable to the recognition of net sales and other revenues are described in Note B.13. The disclosures required by IFRS 15 regarding net sales are presented in Note D.35.1., “Segment results”. The impacts of the first-time application of IFRS 9 are described in detail in Note A.2.1.2. The accounting policies applied to non-derivative non-derivative A.2.1.1 Impacts of the first-time application of IFRS 15 Sanofi applied IFRS 15 retrospectively (in accordance with IAS 8) effective January 1, 2018, without applying any of the practical expedients permitted under IFRS 15. The impacts of the first-time application of IFRS 15 on the consolidated balance sheet effective January 1, 2016 are presented below. The main impacts relate to: • Contracts with distributors: The concept of “transfer of control” as introduced by IFRS 15 has changed the date on which Sanofi recognizes net sales for a limited number of contracts with distributors. Some distributors that were previously treated as customers are now treated as agents: • sales that were previously recognized when the risks and rewards of ownership were transferred to the distributor are now recognized when control is transferred to the end customer; • the distributor’s commission, previously included within Net sales Selling and general expenses • Investments accounted for using the equity method: Sanofi accounts for its investment in Regeneron using the equity method. The changes introduced by IFRS 15 alter the date on which Regeneron recognizes the revenue from milestone payments under certain collaboration agreements. Such payments, which were previously recognized in revenue on a specific date, are now recognized in revenue on a percentage of completion basis. This adjustment is reflected in the carrying amount of investments accounted for using the equity method as of the transition date. Because those impacts do not represent cash inflows or outflows, cash generated by or used in operating activities for the comparative periods presented in the statements of cash flows have not been amended. Intermediate line items within the statements of cash flows have been adjusted accordingly. The impacts on the consolidated balance sheet as of January 1, 2016 are set forth below: January 1, 2016 (€ million) Published Impact of IFRS 15 Including IFRS 15 Investments accounted for using the equity method 2,676 — 2,676 Deferred tax assets 4,714 1 4,715 Non-current 71,641 1 71,642 Inventories 6,516 1 6,517 Current assets 24,928 1 24,929 Total assets 102,321 2 102,323 Equity attributable to equity holders of Sanofi 58,049 (2 ) 58,047 Total equity 58,210 (2 ) 58,208 Other current liabilities 9,442 4 9,446 Current liabilities 16,825 4 16,829 Total equity and liabilities 102,321 2 102,323 The impacts on the consolidated balance sheet as of December 31, 2016 are set forth below: December 31, 2016 (€ million) Published Impact of IFRS 15 Including IFRS 15 Investments accounted for using the equity method 2,890 2 2,892 Deferred tax assets 4,669 1 4,670 Non-current 71,564 3 71,567 Inventories 6,892 4 6,896 Current assets 26,687 4 26,691 Total assets 104,672 7 104,679 Equity attributable to equity holders of Sanofi 57,554 (2 ) 57,552 Total equity 57,724 (2 ) 57,722 Other current liabilities 10,175 9 10,184 Current liabilities 16,434 9 16,443 Total equity and liabilities 104,672 7 104,679 The impacts on the consolidated balance sheet as of December 31, 2017 are set forth below: December 31, 2017 (€ million) Published Impact of IFRS 15 Including IFRS 15 Investments accounted for using the equity method 2,863 (16 ) 2,847 Deferred tax assets 4,290 1 4,291 Non-current 73,440 (15 ) 73,425 Inventories 6,816 2 6,818 Current assets 26,352 2 26,354 Total assets 99,826 (13 ) 99,813 Equity attributable to equity holders of Sanofi 58,089 (19 ) 58,070 Total equity 58,258 (19 ) 58,239 Other current liabilities 9,206 6 9,212 Current liabilities 15,457 6 15,463 Total equity and liabilities 99,826 (13 ) 99,813 The impacts on the consolidated income statement for the year ended December 31, 2016 are set forth below: December 31, 2016 (€ million) Published Impact of IFRS 15 Including impact of IFRS 15 Net sales 33,821 (12 ) 33,809 Cost of sales (10,702 ) 1 (10,701 ) Gross profit 24,006 (11 ) 23,995 Selling and general expenses (9,486 ) 8 (9,478 ) Operating income 6,534 (3 ) 6,531 Income before tax and investments accounted for using the equity method 5,678 (3 ) 5,675 Income tax expense (1,326 ) 1 (1,325 ) Share of profit/(loss) from investments accounted for using the equity method 134 2 136 Net income excluding the exchanged/held-for-exchange 4,486 — 4,486 Net income 4,800 — 4,800 Net income attributable to equity holders of Sanofi 4,709 — 4,709 Basic earnings per share (in euros) 3.66 3.66 The impacts on the consolidated income statement for the year ended December 31, 2017 are set forth below: (€ million) December 31, 2017 Published Impact of IFRS 15 Including impact of IFRS 15 Net sales 35,055 17 35,072 Cost of sales (11,611 ) (2 ) (11,613 ) Gross profit 24,593 15 24,608 Selling and general expenses (10,058 ) (14 ) (10,072 ) Operating income 5,803 1 5,804 Income before tax and investments accounted for using the equity method 5,530 1 5,531 Income tax expense (1,722 ) — (1,722 ) Share of profit/(loss) from investments accounted for using the equity method 104 (19 ) 85 Net income excluding the exchanged/held-for-exchange 3,912 (18 ) 3,894 Net income 8,555 (18 ) 8,537 Net income attributable to equity holders of Sanofi 8,434 (18 ) 8,416 Basic earnings per share (in euros) 6.71 6.70 A.2.1.2. Impacts of the first-time application of IFRS 9 Sanofi applied IFRS 9 effective January 1, 2018. IFRS 9 changes the terminology used to classify some sub-categories non-derivative IFRS 9 does not alter the accounting treatment of financial liabilities or derivative instruments. The table below sets forth reclassifications of non-current IAS 39 Categories (December 31, 2017) Available-for-sale financial assets Financial assets Other (€ million) Quoted Unquoted Contingent Assets held to post-employment Assets held to Total 2,182 350 852 1,560 123 292 207 350 852 IFRS 9 categories (January 1, 2018) Quoted equity investments 1,327 1,327 Unquoted equity investments 62 62 Total – Equity instruments at fair value through OCI – non-reclassifiable 1,389 1,327 62 Debt instruments 199 199 Total – Debt instruments at fair value through OCI – reclassifiable 199 199 Equity instruments 44 34 10 Debt instruments 51 51 Contingent consideration receivable (a) 292 292 Assets held to meet obligations under post-employment benefit plans 198 198 Assets held to meet obligations under deferred compensation plans 359 9 350 Total – Other financial assets at fair value through profit or loss 944 34 61 292 207 350 Additional paid-in 852 852 (a) Non-current Most of Sanofi’s equity investments have been classified as financial assets at fair value through other comprehensive income. IFRS 9 also changes the way in which impairment losses are estimated; this mainly affects accounts receivable. Effective January 1, 2018, impairment allowances cover expected losses, rather than (as previously) incurred losses. The impact of this new impairment methodology as of January 1, 2018 is to increase the total impairment allowance by €17 million (before tax effects), and to reduce retained earnings by a net amount of €13 million. A.2.1.3. Impact of early adoption of IFRIC 23 IFRIC 23 (Uncertainty over Income Tax Treatments), issued in June 2017, is mandatorily applicable from January 1, 2019. Sanofi has elected to early adopt this interpretation effective January 1, 2018. IFRIC 23 has no effect on the methods currently used by Sanofi to measure tax uncertainties. However, tax exposures relating to corporate income taxes, which were previously classified within Provisions Other non-current A.2.2. New pronouncements issued by the IASB and applicable from 2019 or later This note describes standards, amendments and interpretations issued by the IASB that will have mandatory application in 2019 or subsequent years, and Sanofi’s position regarding future application. Sanofi has not early adopted any of those standards, amendments or interpretations in its 2018 consolidated financial statements. A.2.2.1 IFRS 16 (Leases) In January 2016 the IASB issued IFRS 16 (Leases), which aligns the balance sheet accounting treatment of operating leases on that of finance leases (recognition of a liability for future lease payments, and of an asset for the associated rights of use). The first-time application of IFRS 16 will also lead to a change in presentation: • in the income statement: the lease expense currently recognized as a component of Operating income Operating income Financial expenses • in the statement of cash flows: the lease payments currently presented within Net cash provided by/(used in) operating activities Net cash provided by/(used in) financing activities IFRS 16 is applicable to annual reporting periods beginning on or after January 1, 2019. Most of the leases contracted by Sanofi are operating leases (as defined by IAS 17) in which Sanofi is the lessee. Those leases, except for short-term leases and leases of low-value right-of-use Sanofi has reviewed its main service and supply contracts to identify potential embedded leases. The embedded leases identified in that review will not have a material impact on the consolidated financial statements. Sanofi has elected to adopt the following methods for the first-time application of IFRS 16: • IFRS 16 will be applied as of January 1, 2019 with no restatement of prior periods, using the modified retrospective approach; • where a service contract contains a lease, Sanofi will recognize the lease component as a stand-alone lease separately from the non-lease • lease liabilities will be discounted using the incremental borrowing rate at the transition date, taking account of the residual lease term and the risk associated with the specific economic environment of the leased asset. At this stage, Sanofi estimates that the liability for future lease payments determined in accordance with IFRS 16 would lie between €1.2 billion and €1.6 billion as of January 1, 2019. The amount of the right-of-use A reconciliation between the lease liability determined under IFRS 16 and the obligation determined under IAS 17 for operating leases (as disclosed in Note D.21. to the consolidated financial statements) will be presented in the opening balance sheet of the 2019 financial year and disclosed during the annual period in IFRS 16 becomes applicable. Sanofi expects the main differences will arise from: • leases that were committed at the end of 2018 but had not yet commenced; • extension or termination options, which are incorporated into the lease term under the new lease term definition; • short-term leases and low-value • the effect of discounting the lease liability. A.2.2.2. Amendments, annual improvements and interpretations During 2018, the IASB published a number of amendments which Sanofi does not expect to have a material effect, including: • “Plan Amendment, Curtailment or Settlement” (amendment to IAS 19), issued on February 7, 2018, will be applicable prospectively to plan amendments from January 1, 2019 onwards subject to endorsement by the European Union. • “Definition of a Business” (amendment to IFRS 3), issued on October 22, 2018, will apply prospectively to business combinations from January 1, 2020 onwards subject to endorsement by the European Union. Sanofi will not early adopt those amendments.

Use of estimates and judgments

Use of estimates and judgments	12 Months Ended
	Dec. 31, 2018
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Use of estimates and judgments	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.13.1. and D.23.); • impairment of property, plant and equipment, intangible assets, and investments accounted for using the equity method (see Notes B.6. and D.5.); • the valuation of goodwill and the valuation and useful life of acquired intangible assets (see Notes B.3.2. , B.4.3. , D.4. and D.5.); • the measurement of equity investments in unquoted entities (see Notes B.8.5. and D12.); • the measurement of contingent consideration receivable in connection with asset divestments (see Notes B.8.5. and D.12.); • 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 provisions for restructuring, litigation, tax risks and environmental risks, other than those related to income taxes (see Notes B.12., B.19., B.20., D.19. and D.22.); • 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.); • the direct and indirect impacts recorded in 2017 of the US tax reform (Tax Cuts and Jobs Act of 2017), including the estimated tax charge on deemed repatriation that is attributable to the accumulated earnings of non-US • the measurement of contingent consideration (see Notes B.3. and D.18.); • which exchange rate to use at the end of the reporting period for the translation of accounts denominated in foreign currencies, and of financial statements of foreign subsidiaries, in cases where more than one exchange rate exists for a given currency (see Note A.4.). Actual results could differ from these estimates.

Hyperinflation

Hyperinflation	12 Months Ended
	Dec. 31, 2018
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Hyperinflation	A.4. Hyperinflation Under IAS 29, (Financial Reporting in Hyperinflationary Economies), non-monetary In 2018, 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 2016, in light of changes to the foreign exchange system, economic and political developments and the scarcity of US dollar cash in Venezuela, Sanofi changed the exchange rate used to translate its Venezuelan operations and adopted the “DICOM” rate. This change led to the recognition of a foreign exchange loss of €102 million in 2016. In 2018, the Venezuelan government made further changes to the foreign exchange system. At the end of August the “DICOM” rate, which had been the compulsory rate since the end of January 2018, was abolished and replaced by the “PETRO” rate with a floating US dollar/bolivar parity. At the same time, the strong bolivar (“VEF”) was also replaced by a new currency known as the sovereign bolivar (“VES”), reflecting a 1-for-100,000 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 treated Argentina as a hyperinflationary economy from July 1, 2018 onwards, and applies IAS 29. Consequently, a monetary foreign exchange loss of €9 million was recognized in the Sanofi financial statements as of December 31, 2018 in respect of the impact of hyperinflation in Argentina.

Withdrawal of the United Kingdo

Withdrawal of the United Kingdom from the European Union	12 Months Ended
	Dec. 31, 2018
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Withdrawal of the United Kingdom from the European Union	A.5. Withdrawal of the United Kingdom from the European Union The announced withdrawal of the United Kingdom from the European Union does not pose any major issues for Sanofi, and the Group does not expect a material impact on the consolidated financial statements.

Summary of significant accounti

Summary of significant accounting policies	12 Months Ended
	Dec. 31, 2018
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Summary of significant accounting policies	B/ Summary of significant accounting policies B.1. 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 or a joint venture. In the case of a joint operation, Sanofi recognizes the assets and liabilities of the operation in proportion to its rights and obligations relating to those assets and liabilities. Joint ventures are accounted for using the equity method. 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 held-for-sale Transactions between consolidated companies are eliminated, as are intragroup profits. A list of the principal companies included in the consolidation in 2018 is presented in Note F. B.2. Foreign currency translation B.2.1. Accounting for foreign currency transactions in the financial statements of consolidated entities Non-current 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. Business combinations and transactions with non-controlling B.3.1. Accounting for business combinations, transactions with non-controlling 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 as at the date of acquisition, except for (i) non-current The principal accounting rules applicable to business combinations and transactions with non-controlling • Acquisition-related costs are recognized as an expense on the acquisition date, 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 Fair value remeasurement of contingent consideration pre-revision • In the case of a step acquisition, the previously-held equity interest is remeasured at its acquisition-date fair value. The difference between this fair value and the carrying amount is recorded in profit or loss, along with any gains or losses relating to the previously-held interest that were recognized in other comprehensive income and are reclassifiable to profit or loss. • 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 may be elected for each acquisition individually. • The effects of (i) a buyout of non-controlling • In a partial disposal resulting in loss of control, the retained equity interest is remeasured at fair value at the date of loss of control. The gain or loss recognized on the disposal includes the effect of that remeasurement, and items initially recognized in equity that must be reclassified to profit or loss. • Adjustments to the values of assets and liabilities initially determined provisionally (pending the results of independent valuations or further analysis) are recognized as a retrospective adjustment to goodwill if they are made within twelve months of the acquisition date. Once this twelve-month period has elapsed, the effects of any adjustments are recognized directly in profit or loss, unless they qualify as an error correction. Purchase price allocations are performed under the responsibility of management, with assistance from an independent valuer in the case of major acquisitions. The revised 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 recognized in profit or loss. This treatment is consistent with the accounting applied to contingent consideration in the books of the acquirer. 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. B.4. 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 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 Other intangible assets Separately acquired research and development Payments for separately acquired research and development are capitalized within Other intangible assets 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 to five years). 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 combiH5Anation Other intangible assets acquired in a business combination which relate to in-process Other intangible assets In-process Rights to products currently marketed by Sanofi are amortized on a straight line basis over their useful lives, determined on the basis of cash flow forecasts which take into account the patent protection period of the marketed product. B.5. Property, plant and equipment 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. In accordance with IAS 17 (Leases), items of property, plant and equipment leased by Sanofi as lessee under finance leases are recognized as an asset in the balance sheet, with the related lease obligation recognized as a liability. A lease qualifies as a finance lease if it transfers substantially all of the risks and rewards of ownership of the asset to Sanofi. Assets held under finance leases are carried at the lower of the fair value of the leased asset or the present value of the minimum lease payments, and are depreciated over the shorter of the useful life of the asset or the term of the lease. 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.6. 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 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 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 medium-term strategic plan, an extrapolation of the cash flows beyond that plan, and a terminal value. In the case of other intangible 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 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 Share of profit/(loss) from investments accounted for using the equity method B.7. Assets held for sale or exchange and liabilities related to assets held for sale or exchange In accordance with IFRS 5 (Non-Current non-current Non-current • 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 • 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 Assets held for sale or exchange Subsequent to reclassification to Assets held for sale or exchange non-current non-current 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 held for sale or exchange Liabilities related to assets held for sale or exchange The profit or loss generated by a held-for-sale • 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 • 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 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 B.8. Financial instruments B.8.1. Non-derivative In accordance with IFRS 9 (Financial Instruments) and IAS 32 (Financial Instruments: Presentation), Sanofi has adopted the classification of non-derivative 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 Financial income • 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 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 as ‘fair value through profit or loss” on initial recognition; • 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 Financial expenses 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 peer comparisons. 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 Other current assets Accounts receivable Cash and cash equivalents Other non-current 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 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 Financial income Financial expenses 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. In addition, IFRS 7 (Financial Instruments: Disclosures) requires the notes to the financial statements to include a schedule showing a list of any offsets recognized under IAS 32 and of transactions for which only criterion (a) is met, i.e. potential offsets such as those specified in close out netting agreements (positions offset only in the event of default, as specified in the International Swaps and Derivatives Association (ISDA) standard). B.8.3. Hedging As part of its overall market risk management policy, Sanofi enters into various hedging transactions involving derivative or non-derivative 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 Financial income Financial expenses 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 Financial income Financial expenses 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 Financial income Financial expenses When a forecast transaction results in the recognition of a non-financial 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 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 consolid

Principal alliances

Principal alliances	12 Months Ended
	Dec. 31, 2018
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Principal alliances	C/ Principal alliances C.1. Alliance arrangements with regeneron pharmaceuticals, Inc. (Regeneron) Collaboration agreement on the discovery, development and commercialization of Human Therapeutic Antibodies In November 2007, Sanofi and Regeneron signed agreements (amended in November 2009) for the discovery, development and commercialization of fully human therapeutic antibodies. Under the 2009 amended agreements Sanofi committed to funding the discovery and pre-clinical Following the signature in July 2015 of the immuno-oncology collaboration agreements described below, $75 million of the discovery and pre-clinical If an option is exercised under the 2009 amended agreements, Sanofi co-develops co-promotion co-developed “Research and development expenses” As of December 31, 2018 the cumulative development costs incurred by the two parties were €6.1 billion (comprising €3.3 billion funded 100% by Sanofi, and €2.8 billion funded 80% by Sanofi and 20% by Regeneron, amounts translated into euros at the closing US dollar exchange rate). On the earlier 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 Other operating income Other operating expenses Praluent ® ® ® In January 2018, Sanofi and Regeneron signed a set of amendments including an amendment to the collaboration agreement on the development and commercialization of human therapeutic antibodies that allowed for the funding of additional programs on Dupixent ® co-morbidity Immuno-Oncology (IO) Discovery and Development Agreement and IO License and Collaboration Agreement (IO LCA) On July 1, 2015, Sanofi and Regeneron entered into a new global collaboration to discover, develop and commercialize new antibody cancer treatments in the emerging field of immuno-oncology. As part of the agreements, Sanofi made an upfront payment of $640 million to Regeneron. The two companies also agreed to reallocate $75 million (spread over three years) to immuno-oncology antibody research and development from Sanofi’s $160 million annual contribution to their existing antibody discovery collaboration. Under the terms of the IO Discovery and Development Agreement, the two companies agreed to invest approximately $1 billion from discovery through proof of concept (POC) development (usually a Phase IIa study) of monotherapy and novel combinations of immuno-oncology antibody candidates to be funded 25% by Regeneron ($250 million) and 75% by Sanofi ($750 million). Beyond the committed funding, additional funding will be allocated as programs enter post-POC Upon establishment of POC, Sanofi can exercise its opt-in opt-in Under the terms of the IO Discovery and Development Agreement, Sanofi is entitled to an additional share of profits of up to 50% of the clinical development costs initially funded by Sanofi. That additional profit-share is capped at 10% of the share of Regeneron’s quarterly profits arising under the IO LCA. The Amended and Restated Immuno-oncology Discovery and Development Agreement (“Amended IO Discovery Agreement”), effective from December 31, 2018, was signed on January 2, 2019. Through this amendment, Sanofi and Regeneron restructured their global Immuno-oncology Discovery and Development Agreement, effective December 31, 2018. The 2015 agreement was due to end in mid-2020, Under the terms of the Amended IO Discovery Agreement Sanofi paid Regeneron $462 million representing the balance of payments due under the original Immuno-oncology Agreement, which covers the Sanofi share of (i) the immuno-oncology discovery program costs for the last quarter of 2018 and up to $120 million in development costs for the two selected clinical-stage bispecific antibodies, plus (ii) the termination fee for the other programs under the original immuno-oncology agreement. Sanofi secured the right to opt-in Post opt-in opt-in The companies’ ongoing collaboration for the development and commercialization of Libtayo ® Under the 2015 IO LCA, the two companies have agreed to jointly develop a programmed cell death protein 1 (PD-1) PD-1 one-time PD-1 PD-1 12-month In January 2018, Sanofi and Regeneron announced a set of amendments including an amendment to their IO LCA on the development of cemiplimab (REGN2810) in the field of immuno-oncology, pursuant to which the $650 million development budget for the PD-1 On September 21, 2018, the US Food and Drug Administration (FDA) approved Libtayo ® ® PD-1 protein-1) ® An ongoing joint clinical program is investigating Libtayo ® ® Investor agreement In January 2014, Sanofi and Regeneron amended the investor agreement that has existed between the two companies since 2007 (the “Amended Investor Agreement”). Under the terms of the amendment, Sanofi accepted various restrictions. Sanofi is bound by certain “standstill” provisions, which 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 will remain in place until the earlier of (i) the later of the fifth anniversaries of the expiration or earlier termination of the Zaltrap ® ® Sanofi has also agreed to vote as recommended by Regeneron’s Board of Directors, except that it may elect to vote proportionally with the votes cast by all of Regeneron’s other shareholders with respect to certain change-of-control As soon as it had passed the threshold of 20% ownership of the capital stock, Sanofi exercised its right under the Amended Investor Agreement to designate an independent director, who was appointed to the Board of Directors of Regeneron. The interest held by Sanofi in Regeneron has been consolidated by the equity method since April 2014. On the conditions set out in the Amended Investor Agreement entered into in January 2014, Sanofi’s right to designate a Regeneron board member was contingent on Sanofi maintaining its percentage share of Regeneron’s outstanding capital stock (measured on a quarterly basis) at a level no lower than the highest percentage level previously achieved, with the maximum requirement capped at 25%. In addition, Sanofi’s interest in Regeneron was subject to a lock-up In November 2015, the Independent Designee (as defined in the Amended Investor Agreement) designated by Sanofi as an independent director resigned from the Regeneron Board of Directors. At Sanofi’s request, pursuant to the Amended Investor Agreement, Regeneron appointed N. Anthony “Tony” Coles, M.D. to its Board of Directors in January 2017 as a successor Sanofi designee. The Amended Investor Agreement also gives Sanofi the right to receive certain reasonable information as may be agreed upon by the parties and which will facilitate Sanofi’s ability to account for its investment in Regeneron using the equity method of accounting under IFRS. In January 2018, Sanofi and Regeneron announced a set of amendments (i) to their collaboration agreement on the development and commercialization of human therapeutic antibodies; (ii) to their IO License and Collaboration Agreement on the development of cemiplimab (REGN2810) in the field of immuno-oncology; and (iii) a limited waiver and amendment of the Amended Investor Agreement pursuant to a letter agreement (the “2018 Letter Agreement”). Pursuant to the 2018 Letter Agreement, Regeneron has agreed to grant a limited waiver of the lock-up date. As of December 31, 2018 Sanofi has sold 226,153 shares of Regeneron stock to Regeneron pursuant to the 2018 Letter Agreement. C.2. Alliance arrangements with Bristol-Myers Squibb (BMS) Two of Sanofi’s leading products were jointly developed with BMS: the anti-hypertensive agent irbesartan (Aprovel ® ® ® ® ® On September 27, 2012, Sanofi and BMS signed an agreement relating to their alliance following the loss of exclusivity of Plavix ® ® ® Under the terms of this agreement, effective January 1, 2013, BMS returned to Sanofi its rights to Plavix ® ® ® ® ® ® ® ® non-controlling ® In all of the territories managed by Sanofi (including the United States and Puerto Rico for Avapro ® ® Net income attributable to non-controlling In the territory managed by BMS (United States and Puerto Rico for Plavix ® Share of profit/(loss) from investments accounted for using the equity method

Changes in the scope of consoli

Changes in the scope of consolidation due to acquisitions and divestments	12 Months Ended
	Dec. 31, 2018
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Changes in the scope of consolidation due to acquisitions and divestments	D.1. Changes in the scope of consolidation due to acquisitions and divestments D.1.1. Principal changes in the scope of consolidation in 2018 Acquisition of Bioverativ Following a public tender offer, on March 8, 2018 Sanofi acquired the entire share capital of Bioverativ, a biotechnology company specializing in the development of treatments for hemophilia and other rare blood disorders, for a total consideration of $11.6 billion (€9.4 billion). The provisional purchase price allocation resulted in the recognition of goodwill amounting to €2,676 million, as indicated below: (€ million) Fair value at Other intangible assets 8,113 Inventories 145 Cash and cash equivalents 422 Other current and non-current assets and liabilities 16 True North Therapeutics contingent consideration liability (226 ) Net deferred tax position (1,792 ) Net assets of Bioverativ 6,678 Goodwill 2,676 Purchase price 9,354 The other intangible assets recognized mainly comprise the marketed hemophilia products Eloctate ® ® Goodwill represents (i) the pipeline of future products in early-stage research and development not identified individually at the acquisition date; (ii) the capacity to draw on a specialized structure to refresh the existing product portfolio; (iii) the competencies of Bioverativ staff; (iv) the benefits derived from the creation of new growth platforms; and (v) the expected future synergies and other benefits from the combination of Bioverativ and Sanofi. The goodwill arising on this acquisition is not tax deductible. The contributions from Bioverativ to net sales and business operating income of the Pharmaceuticals segment (for a definition refer to Note D.35., “Segment Information”) since the acquisition date amount to €892 million and €389 million, respectively. Over the same period, Bioverativ made a negative contribution of €325 million to consolidated net income, including expenses charged during the period relating to the fair value remeasurement of assets recognized at the acquisition date. During the year ended December 31, 2018, Bioverativ generated net sales of €1,068 million. Acquisition-related costs recognized in profit or loss for the period amounted to €26 million, and were recorded primarily within Other operating expenses The net cash outflow on this acquisition amounted to €8,932 million, and is recorded within Acquisitions of consolidated undertakings and investments accounted for using the equity method Acquisition of Ablynx On May 14, 2018, following a public tender offer, Sanofi acquired 95.60% of the share capital of Ablynx, a biopharmaceutical company specializing in the discovery and development of Nanobodies ® The provisional purchase price allocation resulted in the recognition of goodwill amounting to €1,372 million, as indicated below: (€ million) Fair value at Other intangible assets 2,409 Cash and cash equivalents 258 Other current and non-current 130 Net deferred tax position (272 ) Net assets of Ablynx 2,525 Goodwill 1,372 Purchase price 3,897 The other intangible assets acquired mainly comprise: • the rights to Cablivi ® • the rights to exploit technology developed by Ablynx that uses camelid antibody fragments (“Nanobodies ® • future payments receivable under research and development collaboration agreements contracted by Ablynx for candidates in various therapeutic fields. Goodwill represents (i) the pipeline of future products in early-stage research and development not identified individually at the acquisition date; (ii) the capacity to draw on a technological platform and specialized structure to refresh the existing product portfolio; (iii) the competencies of Ablynx staff; (iv) the benefits derived from the creation of new growth platforms; and (v) the expected future synergies and other benefits from the combination of Ablynx and Sanofi. The goodwill arising on this acquisition is not tax deductible. The impacts of this acquisition on Sanofi’s business operating income and consolidated net income for the year ended December 31, 2018 are not material. Acquisition-related costs recognized in profit or loss during the period were €30 million, and are mainly included within the line item Other operating expenses The net cash outflow on this acquisition amounted to €3,639 million, and is recorded within Acquisitions of consolidated undertakings and investments accounted for using the equity method Divestment of the European Generics business On September 30, 2018, Sanofi finalized the divestment of its European Generics business. Sanofi recognized a gain of €510 million before taxes. An analysis of the assets and liabilities divested is set forth below: (€ million) September 30, 2018 Assets Property, plant and equipment 120 Goodwill 913 Other intangible assets 75 Other non-current 1 Deferred tax assets 83 Inventories 129 Accounts receivable 107 Other current assets 40 Cash and cash equivalents 122 Total assets of the divested European Generics business 1,590 Liabilities Non-current non-current 27 Deferred tax liabilities 14 Accounts payable 91 Other current liabilities 216 Short-term debt and current portion of long-term debt 46 Total liabilities of the divested European Generics business 394 The cash inflow on this divestment amounted to €1,598 million, and is recorded within Proceeds from disposals of property, plant and equipment, intangible assets and other non-current Regeneron Pharmaceuticals, Inc. (Regeneron) Changes in the equity interest held by Sanofi in the biopharmaceuticals company Regeneron during the reporting periods presented are set forth below: ( € million) 2018 2017 (a) 2016 (a) Carrying amount (b) 3,055 2,496 2,550 Equity interest 21.7 % 22.2 % 22.1 % Acquisitions of shares — 184 115 Disposals of shares (c) 24 — — (a) Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.). (b) See Note D.6. (c) Disposals of shares in connection with the funding of R&D activities relating to Libtayo ® ® D.1.2. Principal changes in the scope of consolidation in 2017 Acquisition of Protein Sciences On August 25, 2017, Sanofi acquired 100% of Protein Sciences, a biotechnology company headquartered in Meriden, Connecticut (United States). The principal product of Protein Sciences is Flublok ® The purchase price allocation resulted in the recognition of goodwill amounting to €117 million, as indicated below: ( € million) Fair value at Other intangible assets 776 Inventories 4 Other assets and liabilities (7 ) Net deferred tax position (259 ) Net assets of Protein Sciences 514 Goodwill 117 Purchase price 631 The other intangible assets acquired mainly comprise the marketed vaccine Flublok ® The impacts of this acquisition on Sanofi’s business operating income and consolidated net income for the year ended December 31, 2017 were not material. D.1.3. Principal changes in the scope of consolidation in 2016 In December 2016, Sanofi finalized the dissolution of the Sanofi Pasteur MSD (SPMSD) joint venture. The transaction was completed in two stages on December 30 and December 31, 2016. Divestment by Sanofi of its interest in SPMSD On December 30, 2016, Sanofi transferred its interest in SPMSD to MSD. The consideration for the transfer was (i) a fixed sum of €127 million received on January 4, 2017 and (ii) contingent consideration measured at €458 million as of December 31, 2016 and recognized in the available-for-sale The pre-tax Other gains and losses, and litigation Acquisition of the European Vaccines business previously included in the SPMSD joint venture This transaction was finalized on December 31, 2016. The final purchase price allocation resulted in the recognition of goodwill amounting to €21 million, as presented in the table below: ( € million) Fair value at Other intangible assets 465 Inventories 17 Other current assets 2 Other non-current (5 ) Net deferred tax position (10 ) Net assets of the European Vaccines business 469 Goodwill 21 Purchase price 490 The purchase price essentially comprised (i) a fixed sum of €154 million paid on January 4, 2017 and (ii) contingent consideration of €354 million. In accordance with IFRS 3 (Business Combinations), that contingent consideration was recognized in Liabilities related to business combinations and to non-controlling D.1.4. Other acquisitions and divestments The impacts of the other acquisitions made during 2018, 2017 and 2016 are not material for Sanofi.

Exchange of the animal health b

Exchange of the animal health business	12 Months Ended
	Dec. 31, 2018
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Exchange of the animal health business	D.2. Exchange of the Animal Health Business On January 1, 2017, Sanofi finalized the exchange of its Animal Health business for Boehringer Ingelheim’s Consumer Healthcare (CHC) business. Consequently, and as required by IFRS 5 (see Note B.7.), all the assets and liabilities of the Animal Health business were classified in the line items Assets held for sale or exchange Liabilities related to assets held for sale or exchange Net income/(loss) of the exchanged/held-for-exchange business For detailed information about the contribution of the Animal Health business to the consolidated financial statements refer to Note D.36., “Exchanged/Held-for-Exchange After final enterprise value adjustments, the exchange values of the two businesses transferred in 2017 were determined at €10,557 million for Sanofi’s Animal Health business and €6,239 million for Boehringer Ingelheim’s CHC business. Divestment of the Animal Health Business In 2017, Sanofi recognized a pre-tax Net income of the exchanged/held-for-exchange after-tax Acquisition of Boehringer Ingelheim’s CHC Business Goodwill on the acquisition amounted to €2,222 million, and represents (i) the capacity to draw on a specialized structure to refresh the existing product portfolio; (ii) the competencies of the staff transferred to Sanofi; (iii) the benefits derived from the creation of new growth platforms; and (iv) the expected future synergies and other benefits from combining the CHC operations of Boehringer Ingelheim and Sanofi. The tax-deductible Acquisition-related costs amounted to €10 million. With effect from January 1, 2017, the performances of this portfolio (which generated sales of €1,407 million in 2017) are reflected in the consolidated net sales of the Consumer Healthcare segment.

Property, plant and equipment

Property, plant and equipment	12 Months Ended
	Dec. 31, 2018
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Property, plant and equipment	D.3. Property, plant and equipment Property, plant and equipment (including assets held under finance leases) comprise: (€ million) Land Buildings Machinery Fixtures, Property, plant Total Gross value at January 1, 2016 336 6,732 9,742 2,347 1,952 21,109 Acquisitions and other increases — 9 48 51 1,232 1,340 Disposals and other decreases (10 ) (111 ) (350 ) (104 ) (37 ) (612 ) Currency translation differences 1 81 36 (1 ) 15 132 Transfers (a) — 247 558 128 (1,025 ) (92 ) Gross value at December 31, 2016 327 6,958 10,034 2,421 2,137 21,877 Changes in scope of consolidation 22 23 11 6 7 69 Acquisitions and other increases — 10 63 54 1,267 1,394 Disposals and other decreases (10 ) (124 ) (261 ) (125 ) (111 ) (631 ) Currency translation differences (21 ) (326 ) (278 ) (75 ) (84 ) (784 ) Transfers (a) — 227 576 169 (919 ) 53 Gross value at December 31, 2017 318 6,768 10,145 2,450 2,297 21,978 Changes in scope of consolidation — 6 11 4 1 22 Acquisitions and other increases — 22 48 71 1,318 1,459 Disposals and other decreases (23 ) (227 ) (272 ) (127 ) (20 ) (669 ) Currency translation differences — 57 26 17 11 111 Transfers (a) (12 ) 257 510 164 (1,123 ) (204 ) Gross value at December 31, 2018 283 6,883 10,468 2,579 2,484 22,697 Accumulated depreciation & impairment at (11 ) (3,132 ) (6,216 ) (1,641 ) (166 ) (11,166 ) Depreciation expense — (356 ) (595 ) (190 ) — (1,141 ) Impairment losses, net of reversals (3 ) (31 ) (17 ) (30 ) (78 ) (159 ) Disposals and other decreases 3 107 348 100 33 591 Currency translation differences — (37 ) (16 ) (2 ) (2 ) (57 ) Transfers (a) 4 22 16 6 26 74 Accumulated depreciation & impairment at December 31, 2016 (7 ) (3,427 ) (6,480 ) (1,757 ) (187 ) (11,858 ) Depreciation expense — (329 ) (595 ) (197 ) — (1,121 ) Impairment losses, net of reversals (11 ) (45 ) (177 ) (6 ) (15 ) (254 ) Disposals and other decreases — 94 239 117 107 557 Currency translation differences 1 140 147 53 2 343 Transfers (a) (3 ) (45 ) (19 ) (14 ) 15 (66 ) Accumulated depreciation & impairment at December 31, 2017 (20 ) (3,612 ) (6,885 ) (1,804 ) (78 ) (12,399 ) Depreciation expense — (351 ) (595 ) (191 ) — (1,137 ) Impairment losses, net of reversals (8 ) (24 ) (40 ) (11 ) (12 ) (95 ) Disposals and other decreases 8 170 235 110 3 526 Currency translation differences — (29 ) (15 ) (14 ) — (58 ) Transfers (a) 1 50 70 (4 ) — 117 Accumulated depreciation & impairment at December 31, 2018 (19 ) (3,796 ) (7,230 ) (1,914 ) (87 ) (13,046 ) Carrying amount at December 31, 2016 320 3,531 3,554 664 1,950 10,019 Carrying amount at December 31, 2017 298 3,156 3,260 646 2,219 9,579 Carrying amount at December 31, 2018 264 3,087 3,238 665 2,397 9,651 (a) This line 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, 2018, 2017 and 2016: (€ million) 2018 2017 2016 Acquisitions 1,459 1,394 1,340 Pharmaceuticals 1,014 1,005 1,069 Industrial facilities 769 741 769 Research sites 14 138 164 Other 231 126 136 Vaccines 440 379 271 Consumer Healthcare (a) 5 10 — Capitalized interest 21 20 17 (a) Consumer Healthcare was not identified as an operating segment in 2016, and acquisitions for CHC during that year are included within the Pharmaceuticals segment (See Note D.35.). Off balance sheet commitments relating to property, plant and equipment as of December 31, 2018, 2017 and 2016 are set forth below: (€ million) 2018 2017 2016 Firm orders of property, plant and equipment 535 508 545 Property, plant and equipment pledged as security for liabilities 123 128 241 Impairment tests of property, plant and equipment conducted using the method described in Note B.6. resulted in the recognition of the following impairment losses in each of the last three financial periods: (€ million) 2018 2017 2016 Net impairment losses 94 254 159 of which tangible assets related to Dengue vaccine — 87 — The table below shows amounts for items of property, plant and equipment held under finance leases: (€ million) 2018 2017 2016 Land — 4 3 Buildings 73 102 102 Other property, plant and equipment 14 9 8 Total gross value 87 115 113 Accumulated depreciation and impairment (64 ) (87 ) (79 ) Carrying amount 23 28 34 Future minimum lease payments due under finance leases are shown in the table below: (€ million) 2018 2017 2016 Future minimum lease payments due under finance leases 25 39 66 of which interest 3 7 13 As of December 31, 2018, the payment schedule is as follows: Payments due by period (€ million) Total Less than 1 to 3 3 to 5 More than Finance lease obligations •   principal 22 4 6 7 5 •   interest 3 1 1 1 — Total 25 5 7 8 5

Goodwill and other intangible a

Goodwill and other intangible assets	12 Months Ended
	Dec. 31, 2018
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Goodwill and other intangible assets	D.4. Goodwill and other intangible assets Movements in goodwill comprise: (€ million) Goodwill Balance at January 1, 2016 39,557 Acquisitions during the period 5 Currency translation differences 725 Balance at December 31, 2016 40,287 Acquisitions during the period 2,347 Other movements during the period 12 Currency translation differences (2,382 ) Balance at December 31, 2017 40,264 Acquisitions during the period 4,039 Other movements during the period (a) (1,006 ) Currency translation differences 938 Balance at December 31, 2018 44,235 (a) Relates mainly to the divestment of the European Generics business. Acquisition of Bioverativ (2018) The provisional purchase price allocation for Bioverativ resulted in the recognition of intangible assets (other than goodwill) totaling €8,113 million as of the acquisition date (March 8, 2018), and of goodwill provisionally measured at €2,676 million as of the acquisition date (see Note D.1.1.). Acquisition of Ablynx (2018) The provisional purchase price allocation for Ablynx resulted in the recognition of intangible assets (other than goodwill) totaling €2,409 million as of the acquisition date (May 14, 2018), and of goodwill provisionally measured at €1,372 million as of the acquisition date (see Note D.1.1.). Acquisition of Boehringer Ingelheim’s Consumer Healthcare business (2017) The final purchase price allocation for Boehringer Ingelheim’s Consumer Healthcare business resulted in the recognition of intangible assets (other than goodwill) totaling €3,771 million at the acquisition date (January 1, 2017), and goodwill of €2,222 million (see Note D.2.). Acquisition of Protein Sciences (2017) The final purchase price allocation for Protein Sciences resulted in the recognition of intangible assets (other than goodwill) totaling €776 million, and goodwill of €117 million (see Note D.1.2.). Movements in other intangible assets comprise: (€ million) Acquired R&D Products, Software Total other Gross value at January 1, 2016 3,854 52,002 1,231 57,087 Changes in scope of consolidation — 465 — 465 Acquisitions and other increases 142 127 148 417 Disposals and other decreases (305 ) (c) (687 ) (73 ) (1,065 ) Currency translation differences 55 1,124 17 1,196 Transfers (a) (97 ) 76 3 (18 ) Gross value at December 31, 2016 3,649 53,107 1,326 58,082 Changes in scope of consolidation — 4,546 1 4,547 Acquisitions and other increases 317 212 170 699 Disposals and other decreases (39 ) (450 ) (62 ) (551 ) Currency translation differences (200 ) (3,814 ) (51 ) (4,065 ) Transfers (a) (48 ) 37 (16 ) (27 ) Gross value at December 31, 2017 3,679 53,638 1,368 58,685 Changes in scope of consolidation 3,632 6,889 2 10,523 Acquisitions and other increases 367 16 251 634 Disposals and other decreases (44 ) (920 ) (75 ) (1,039 ) Currency translation differences 218 1,757 10 1,985 Transfers (a) (430 ) 420 3 (7 ) Gross value at December 31, 2018 7,422 61,800 1,559 70,781 Accumulated amortization & impairment at January 1, 2016 (2,301 ) (41,888 ) (872 ) (45,061 ) Amortization expense — (1,712 ) (104 ) (1,816 ) Impairment losses, net of reversals (b) (60 ) (137 ) — (197 ) Disposals and other decreases 108 673 73 854 Currency translation differences (41 ) (931 ) (12 ) (984 ) Transfers (a) 4 (2 ) (1 ) 1 Accumulated amortization & impairment at December 31, 2016 (2,290 ) (43,997 ) (916 ) (47,203 ) Amortization expense — (1,886 ) (112 ) (1,998 ) Impairment losses, net of reversals (b) (95 ) (215 ) (3 ) (313 ) Disposals and other decreases 39 443 64 546 Currency translation differences 142 3,138 35 3,315 Transfers (a) — 41 7 48 Accumulated amortization & impairment at December 31, 2017 (2,204 ) (42,476 ) (925 ) (45,605 ) Amortization expense — (2,188 ) (115 ) (2,303 ) Impairment losses, net of reversals (b) (456 ) (264 ) (10 ) (730 ) Disposals and other decreases 36 840 68 944 Currency translation differences (54 ) (1,146 ) (6 ) (1,206 ) Transfers (a) — 6 2 8 Accumulated amortization & impairment at December 31, 2018 (2,678 ) (45,228 ) (986 ) (48,892 ) Carrying amount at December 31, 2016 1,359 9,110 410 10,879 Carrying amount at December 31, 2017 1,475 11,162 443 13,080 Carrying amount at December 31, 2018 4,744 16,572 573 21,889 (a) The “Transfers” line mainly relates to acquired R&D that came into commercial use during the period and is being amortized from the date of marketing approval. (b) See Note D.5. (c) Includes the return of product rights to Hanmi Pharmaceutical Co. Ltd in 2016 (see Note D.21.1). “Products, trademarks and other rights” (excluding items relating to the Animal Health business, reported within the line item Assets held for sale or exchange • “marketed products”, with a carrying amount of €15.5 billion as of December 31, 2018 (versus €10.6 billion as of December 31, 2017 and €8.4 billion as of December 31, 2016) and a weighted average amortization period of approximately 10 years; • “trademarks”, with a carrying amount of €0.1 billion as of December 31, 2018 (versus €0.2 billion as of December 31, 2017 and December 31, 2016) and a weighted average amortization period of approximately 12 years. The table below provides information about the principal “marketed products”, which were recognized in connection with business combinations and represented 93% of the carrying amount of that item as of December 31, 2018: (€ million) Gross Accumulated Carrying Amortization (a) Residual (b) Carrying Carrying Genzyme 10,566 (7,578 ) 2,988 10 5 3,834 5,009 Boehringer Ingelheim Consumer Healthcare 3,725 (488 ) 3,237 16 15 3,442 — Aventis 33,571 (33,162 ) 409 9 4 584 1,095 Chattem 1,273 (525 ) 748 23 15 766 930 Protein Sciences 800 (85 ) 715 13 12 744 — Bioverativ 6,824 (439 ) 6,385 13 12 — — Total: principal marketed products 56,759 (42,277 ) 14,482 9,370 7,034 (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 2018 amounted to €383 million. During 2018, some of the acquired research and development came into commercial use, and started being amortized from the date of marketing approval. The main item involved was the immuno-oncology product Libtayo ® During 2017, €9 million of acquired research and development came into commercial use, and started being amortized from the date of marketing approval. During 2016, some of the acquired research and development came into commercial use, and started being amortized from the date of marketing approval. The main such items were the diabetes treatments Lyxumia ® ® Amortization of other intangible assets is recognized in the income statement within the line item Amortization of intangible assets (€ million) 2018 2017 2016 Cost of sales 21 28 28 Research and development expenses 4 22 16 Selling and general expenses 87 53 56 Other operating expenses 3 9 5 Total 115 112 105

Impairment of intangible assets

Impairment of intangible assets and property, plant and equipment	12 Months Ended
	Dec. 31, 2018
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Impairment of intangible assets and property, plant and equipment	D.5. Impairment of intangible assets and property, plant and equipment Goodwill The recoverable amount of cash generating units (CGUs) is determined by reference to the value in use of each CGU, based on discounted estimates of the future cash flows from the CGU, in accordance with the policies described in Note B.6.1. Goodwill is monitored internally at the level of each of the three current CGUs (Pharmaceuticals, Consumer Healthcare and Vaccines). Each of those CGUs reflects on a global scale all the key organizational components involved in commercial, R&D and industrial decision-making for that CGU. Sanofi believes those decisions have a significant influence on the generation of cash flows for each CGU. The goodwill arising on the acquisitions of Bioverativ and Ablynx (see Note D.1.1.) was allocated in full to the Pharmaceuticals CGU. The allocation of goodwill as of December 31, 2018 is shown below: (€ million) Pharmaceuticals Consumer Vaccines Total Goodwill 36,352 6,545 1,338 44,235 The value in use of each CGU was determined by applying an after-tax after-tax A separate discount rate is used for each CGU to reflect the specific economic conditions of the CGU. The rates used for impairment testing in 2018 were 7.75% for the Pharmaceuticals CGU, 7.00% for the Consumer Healthcare CGU, and 7.25% for the Vaccines CGU; an identical value in use for Sanofi as a whole would be obtained by applying a uniform 7.5% rate to all three CGUs. The pre-tax pre-tax pre-tax The assumptions used in testing goodwill for impairment are reviewed annually. Apart from the discount rate, the principal assumptions used in 2018 were as follows: • The perpetual growth rates applied to future cash flows were zero for the Pharmaceuticals CGU, 2% for the Consumer Healthcare CGU, and 0.5% for the Vaccines CGU. • 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; • 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 2018. A value in use calculation for each of the CGUs would not result in an impairment loss using: • a discount rate up to 3.1 percentage points above the rates actually used; or • a perpetual growth rate up to 7.7 percentage points below the rates actually used; or • an operating margin up to 8.6 percentage points below the rates actually used. No impairment losses were recognized against goodwill in the years ended December 31, 2018, 2017 or 2016. 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 after-tax after-tax after-tax pre-tax pre-tax The after-tax after-tax 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 a similar estimate based on future cash flows. Consequently, recoverable amount is in substance equal to value in use. In 2018, 2017 and 2016, impairment testing of other intangible assets (excluding software) resulted in the recognition of net impairment losses as shown below: (€ million) 2018 2017 2016 Impairment of other intangible assets (excluding software) 720 310 192 Marketed products 264 213 134 Pharmaceuticals (a) 258 23 134 Vaccines (b) 6 190 — Research and development projects (c) 454 80 58 Other (d) 2 17 — (a) Impairment tests conducted on other intangible assets as of December 31, 2018 led to the recognition of an impairment loss of €183 million, mainly on the marketed product Lemtrada ® (b) The impairment loss recognized for the Vaccines segment in 2017 relates to intangible assets associated with the Dengue vaccine and arises from revisions to sales forecasts following results of long-term clinical trials and the resulting requirement to update the product label. (c) The impairment losses recognized in 2018 relate mainly to intangible assets of Ablynx and to other R&D intellectual property assets, including the MyoKardia programs. (d) Not included within the line item Impairment of intangible assets of the consolidated income statement (see Note B.4.) The carrying amount of the intangible asset relating to Lantus ® ® ® 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, 2018
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Investments accounted for using the equity method	D.6. Investments accounted for using the equity method Investments accounted for using the equity method comprise associates and joint ventures (see Note B.1.). Investments accounted for using the equity method comprise: (€ million) % interest 2018 2017 (a) 2016 (a) Regeneron Pharmaceuticals, Inc. (b) 21.7 3,055 2,496 2,550 Onduo LLC 50.0 108 141 181 Infraserv GmbH & Co. Höchst KG (c) 31.2 73 73 79 Entities and companies managed by Bristol-Myers Squibb (d) 49.9 40 38 44 Other investments — 126 99 38 Total 3,402 2,847 2,892 (a) Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1). (b) See Note D.1.1. (c) Joint venture. (d) Under the terms of the agreements with BMS (see Note C.2.), Sanofi’s share of the net assets of entities majority-owned by BMS is recorded in Investments accounted for using the equity method . 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): 2018 2017 (a) 2016 (a) (€ million) Joint ventures Associates Joint ventures Associates Joint ventures Associates Share of profit/(loss) from investments accounted for using the equity method (b) 17 482 20 65 20 116 Share of other comprehensive income from investments accounted for using the equity method (7 ) 105 22 (303 ) (3 ) 58 Total 10 587 42 (238 ) 17 174 (a) Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1). (b) The Sanofi Pasteur MSD joint venture ceased to be accounted for by the equity method on March 8, 2016, the date on which it was announced that the joint venture was to be dissolved (see Notes B.1. and D.1.3.). 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) 2018 2017 2016 Sales 35 33 39 Royalties and other income (a) 116 100 156 Accounts receivable and other receivables (a) 89 85 101 Purchases and other expenses (including research expenses) (a) 1,143 777 708 Accounts payable and other payables (a) 544 217 226 (a) These amounts mainly comprise transactions with Regeneron. Funding commitments to associates and joint ventures amounted to €102 million as of December 31, 2018 and €135 million as of December 31, 2017. For off balance sheet commitments of an operational nature involving joint ventures, (see Note D.21.1.). Regeneron Key items from the consolidated financial statements of Regeneron, after adjustments to comply with IFRS (including those required to align on elective accounting treatments adopted by Sanofi) but before fair value remeasurements, are set forth below: (€ million) 2018 2017 (a) 2016 (a) Net sales and other revenues 5,680 5,079 4,389 Net income 2,476 702 714 Other comprehensive income for the period, net of taxes (33 ) 12 (19 ) Comprehensive income 2,443 714 695 (a) Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1). (€ million) December 31, December 31, (a) December 31, (a) Current assets 5,621 3,615 3,001 Non-current 4,731 3,966 4,316 Total assets 10,352 7,581 7,317 Current liabilities 1,258 983 1,178 Non-current 772 1,340 1,245 Total liabilities 2,030 2,323 2,423 Consolidated shareholders’ equity of Regeneron 8,322 5,258 4,894 (a) Includes the effect of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1). The table below shows a reconciliation to the carrying amount of the investment: (€ million) December 31, December 31, (a) December 31, (a) % interest 22 % 22 % 22 % Share of equity attributable to Sanofi 1,806 1,167 1,081 Goodwill 858 810 835 Fair value remeasurements of assets and liabilities at the acquisition date 873 938 1,065 Other items (b) (482 ) (419 ) (431 ) Carrying amount of the investment in Regeneron 3,055 2,496 2,550 (a) Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1). (b) Mainly comprised of the difference arising from Sanofi’s share of the accumulated profits and losses and other changes in the net assets of Regeneron for the periods prior to first-time application of the equity method, and thereafter (i) Sanofi’s share of the stock option expense recognized against equity in the books of Regeneron, and of the deferred taxes recognized against equity in respect of that expense in accordance with IAS 12 paragraph 68.C. and (ii) the effects of the elimination of internal profits between Sanofi and Regeneron. The market value of Sanofi’s investment in Regeneron as of December 31, 2018, 2017 and 2016, based on the quoted stock market price per share in US dollars, is shown below: 2018 2017 2016 Quoted stock market price per share ($) 373.50 375.96 367.09 Market value of investment in Regeneron ($ million) 8,835 8,978 8,597 Market value of investment in Regeneron (€ million) 7,702 7,487 8,159

Other non-current assets

Other non-current assets	12 Months Ended
	Dec. 31, 2018
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Other non-current assets	D.7. Other non-current Other non-current (€ million) 2018 2017 (a) 2017 2016 Available-for-sale — — 2,182 1,583 Financial assets recognized under the fair value option — — 336 329 Equity instruments at fair value through other comprehensive income 1,037 1,389 — — Debt instruments at fair value through other comprehensive income 359 199 — — Other financial assets at fair value through profit or loss 733 944 — — Pre-funded 77 53 53 30 Long-term prepaid expenses 126 17 17 26 Long-term loans and advances and other non-current (b) 620 699 713 780 Derivative financial instruments (Note D.20.) 19 63 63 102 Total 2,971 3,364 3,364 2,820 (a) Balances as of December 31, 2017 have been reclassified to the new financial asset categories required under IFRS 9, applicable with effect from January 1, 2018 (see Note A.2.1.2.). (b) Includes long-term loans and advances, and long-term tax receivables. D.7.1 Equity instruments at fair value through other comprehensive income Quoted equity investments The line item “Equity instruments at fair value through other comprehensive income” includes in particular the following quoted equity investments: • An equity interest in Alnylam Pharmaceuticals, Inc. (Alnylam), acquired at the start of 2014. Based on quoted market prices, the carrying amount of the equity interest was €671 million as of December 31, 2018, versus €1,118 million as of December 31, 2017 and €364 million as of December 31, 2016. On October 5, 2016, Alnylam announced that it was terminating its revusiran development program, as a result of which its share price fell by 48% on October 6, 2016. Consequently, Sanofi recognized as of December 31, 2016 an impairment loss of €457 million, reflecting the difference between the historical acquisition cost of its shares in Alnylam and the market value of those shares at that date. • An equity injection into MyoKardia, Inc., initiated under a collaboration agreement signed with that company in September 2014, valued at €178 million as of December 31, 2018 and representing an equity interest of approximately 9% as of that date (versus €141 million as of December 31, 2017 and €45 million as of December 31, 2016). 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 negative pre-tax Other comprehensive income 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. The carrying amount of those investments was €178 million as of December 31, 2018 and €62 million as of December 31, 2017. D.7.2 Debt instruments at fair value through other comprehensive income The line item “Debt instruments at fair value through other comprehensive income” includes quoted euro-denominated senior bonds amounting to €359 million as of December 31, 2018, including €136 million of securities obtained in exchange for financial assets held to meet obligations to employees under post-employment benefit plans. Sanofi held €199 million of listed senior bonds as of December 31, 2017 and €112 million as of December 31, 2016. As regards debt instruments held to meet obligations to employees under post-employment benefit plans, a reduction of 10 basis points in market interest rates as of December 31, 2018 would have had a negative pre-tax Other comprehensive income As regards other quoted debt instruments, a reduction of 10 basis points in market interest rates as of December 31, 2018 would have had a negative pre-tax Other comprehensive income Other comprehensive income after-tax after-tax An analysis of the change in gains and losses recognized in Other comprehensive income D.7.3. Other financial assets at fair value through profit or loss The line item “Other financial assets at fair value through profit or loss ” • Contingent consideration receivable by Sanofi following the dissolution of the Sanofi Pasteur MSD joint venture, based on a percentage of MSD’s future sales during the 2017-2024 period of specified products previously distributed by SPMSD (see Notes B.1., D.1.3. and 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 3%. 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 As of December 31, 2018, the contingent consideration asset amounted to €373 million (including a non-current (non-current • Financial assets held to meet obligations to employees under post-employment benefit plans, amounting to €198 million as of December 31, 2017 (versus €360 million as of December 31, 2016). Those obligations, and the financial assets held to meet them, were partially outsourced during 2017. They were exchanged for debt instruments during 2018 (see Note D.7.1.). • A portfolio of financial investments (amounting to €363 million) held to fund a deferred compensation plan provided to certain employees (versus €359 million as of December 31, 2017 and €353 million as of December 31, 2016). The equity investments in Voyager Therapeutics, Inc. and Impact Therapeutics, Inc. that were recognized as available-for-sale

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, 2018
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Assets held for sale or exchange and liabilities related to assets held for sale or exchange	D.8. 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, 2018 December 31, 2017 December 31, 2016 Animal Health business D.36. — — 6,376 Other 68 34 45 Assets held for sale or exchange 68 34 6,421 Animal Health business D.36. — — 1,165 Other — — 30 Liabilities related to assets held for sale or exchange — — 1,195

Inventories

Inventories	12 Months Ended
	Dec. 31, 2018
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Inventories	D.9. Inventories Inventories comprise the following: 2018 2017 (a) 2016 (a) (€ million) Gross Allowances Carrying Gross Allowances Carrying Gross Allowances Carrying Raw materials 1,099 (83 ) 1,016 1,041 (79 ) 962 1,053 (104 ) 949 Work in process 4,637 (549 ) 4,088 4,348 (656 ) 3,692 4,512 (710 ) 3,802 Finished goods 2,533 (160 ) 2,373 2,342 (178 ) 2,164 2,345 (200 ) 2,145 Total 8,269 (792 ) 7,477 7,731 (913 ) 6,818 7,910 (1,014 ) 6,896 (a) Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.). Allowances include write-downs of products on hand pending marketing approval. Inventories pledged as security for liabilities amounted to €18 million as of December 31, 2018 (compared with €18 million as of December 31, 2017 and €24 million as of December 31, 2016).

Accounts receivable

Accounts receivable	12 Months Ended
	Dec. 31, 2018
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Accounts receivable	D.10. Accounts receivable Accounts receivable break down as follows: (€ million) December 31, 2018 December 31, 2017 December 31, 2016 Gross value 7,430 7,405 7,506 Allowances (170 ) (a) (189 ) (195 ) Carrying amount 7,260 7,216 7,311 (a) With effect from January 1, 2018, impairment allowances cover expected losses as required by IFRS 9, rather than (as previously) incurred losses. The impact of this new impairment methodology as of January 1, 2018 is to increase the total impairment allowance by €17 million. The impact of allowances against accounts receivable in 2018 was a net expense of €15 million (versus €27 million in 2017 and €32 million in 2016). The gross value of overdue receivables was €547 million as of December 31, 2018, versus €644 million as of December 31, 2017 and €597 million as of December 31, 2016. 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, 2018 547 257 172 36 21 61 December 31, 2017 644 247 143 113 48 93 December 31, 2016 597 133 103 121 42 198 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 €385 million as of December 31, 2018 (€437 million as of December 31, 2017 and €428 million as of December 31, 2016). The amounts derecognized in 2018 related mainly to the United States (€198 million), Japan (€96 million) and Europe (€92 million). The residual guarantees relating to such transfers were immaterial as of December 31, 2018.

Other current assets

Other current assets	12 Months Ended
	Dec. 31, 2018
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Other current assets	D.11. Other current assets An analysis of Other current assets (€ million) 2018 2017 2016 Taxes payable 1,458 832 1,034 Other receivables (a) 627 627 705 Prepaid expenses 469 336 333 Interest rate derivatives measured at fair value (see Note D.20.) 30 — 3 Currency derivatives measured at fair value (see Note D.20.) 134 133 105 Other current financial assets 199 77 31 Total 2,917 2,005 2,211 (a) This line mainly comprises advance payments to suppliers. The 2016 figure also includes the impact of corporate transactions finalized in 2016 for which payments were received in January 2017.

Financial assets and liabilitie

Financial assets and liabilities measured at fair value	12 Months Ended
	Dec. 31, 2018
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Financial assets and liabilities measured at fair value	D.12. 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.8.6. The table below shows the balance sheet amounts of assets and liabilities measured at fair value. 2018 2017 2016 Level in the fair value 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. 859 — — 1,361 — — 528 — — Unquoted equity investments D.7. — — 197 — — 72 — — 53 Quoted debt securities D.7. 359 — — 199 — — 113 — — Unquoted debt securities D.7. — — 61 — — 51 — — 59 Contingent consideration relating to divestments D.7. — — 373 — — 342 — — 458 Financial assets held to meet obligations under post-employment benefit plans D.7. — — — 198 — — 360 — — Financial assets held to meet obligations under deferred compensation plans D.7. 364 — — 359 — — 353 — — Non-current D.7. — 19 — — 63 — — 102 — Current derivatives D.11. — 164 — — 133 — — 108 — Mutual fund investments D.13. 3,189 — — 7,207 — — 6,210 — — Total financial assets measured at fair value 4,771 183 631 9,324 196 465 7,564 210 570 Financial liabilities measured at fair value CVRs issued in connection with the acquisition of Genzyme D.18. 99 — — 75 — — 85 — — Bayer contingent purchase consideration arising from the acquisition of Genzyme D.18. — — 472 — — 701 — — 1,013 MSD contingent consideration (European vaccines business) D.18. — — 410 — — 420 — — 354 Other contingent consideration arising from business combinations D.18. — — 301 — — 81 — — 1 Liabilities related to non-controlling D.18. — — 22 — — 92 — — 123 Non-current — 7 — — 16 — — — — Current derivatives D.19.5. — 90 — — 58 — — 132 — Total financial liabilities measured at fair value 99 97 1,205 75 74 1,294 85 132 1,491 No transfers between the different levels of the fair value hierarchy occurred during 2018. In connection with the dissolution of the Sanofi Pasteur MSD (SPMSD) joint venture, which was finalized on December 31, 2016, Sanofi recognized contingent consideration receivable as a financial asset at fair value through profit or loss (see Notes D.1.3. and D.7.), and contingent consideration payable in Liabilities related to business combinations and non-controlling • The financial asset relating to contingent consideration receivable by Sanofi based on a percentage of MSD’s future sales during the 2017-2024 period of specified products previously distributed by SPMSD amounted to €373 million. • The financial liability relating to contingent consideration payable to MSD based on a percentage of future sales made by Sanofi Pasteur during the 2017-2024 period of specified products previously distributed by SPMSD amounted to €410 million.

Cash and cash equivalents

Cash and cash equivalents	12 Months Ended
	Dec. 31, 2018
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Cash and cash equivalents	D.13. Cash and cash equivalents (€ million) 2018 2017 2016 Cash 661 472 1,077 Cash equivalents (a) 6,264 9,843 9,196 Cash and cash equivalents 6,925 10,315 10,273 (a) As of December 31, 2018, cash equivalents mainly comprised the following, all of which were held by Sanofi S.A., the parent company of the Sanofi group: (i) €3,189 million invested in euro and US dollar denominated money-market mutual funds (December 31, 2017: €7,207 million; December 31, 2016: €6,210 million) ; (ii) €2,014 million of term deposits (December 31, 2017: €1,346 million; December 31, 2016: €1,469 million) and (iii) €357 million in commercial paper (December 31, 2017: €505 million; December 31, 2016: €617 million). The line item comprised also €505 million held by captive insurance and reinsurance companies in accordance with insurance regulations (December 31, 2017: €556 million; December 31, 2016: €553 million).

Net deferred tax position

Net deferred tax position	12 Months Ended
	Dec. 31, 2018
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Net deferred tax position	D.14. Net deferred tax position An analysis of the net deferred tax position is set-forth (€ million) 2018 2017 2016 Deferred taxes on: Consolidation adjustments (intragroup margin in inventory) 1,195 969 1,095 Provision for pensions and other employee benefits 1,166 1,263 1,538 Remeasurement of other acquired intangible assets (a) (3,740 ) (1,713 ) (2,797 ) Recognition of acquired property, plant and equipment at fair value (31 ) (36 ) (44 ) Equity interests in subsidiaries and investments in other entities (b) (437 ) (592 ) (818 ) Tax losses available for carry-forward 1,341 1,059 1,070 Stock options and other share-based payments 110 88 126 Accrued expenses and provisions deductible at the time of payment (c) 1,394 1,342 2,202 Other 201 306 6 Net deferred tax asset/(liability) 1,199 2,686 2,378 (a) Includes the following deferred tax liabilities as of December 31, 2018: €109 million relating to the remeasurement of the other intangible assets of Aventis, €742 million relating to Genzyme, and €1,906 million relating to Bioverativ. (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 €53.3 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, 2018, 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 €218 million as of December 31, 2018, €212 million as of December 31, 2017, and €334 million as of December 31, 2016. 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 €10.2 billion as of December 31, 2018, compared with €16.8 billion as of December 31, 2017 and €25.2 billion as of December 31, 2016. 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. The recognition of deferred tax assets is determined on the basis of profit forecasts for each tax consolidation, and of the tax consequences of the strategic opportunities available to Sanofi. Those forecasts are consistent with Sanofi’s medium-term strategic plan, and are based on time horizons that take account of the period of availability of tax loss carry-forwards and the specific circumstances of each tax group. Deferred tax assets relating to tax loss carry-forwards as of December 31, 2018 amounted to €1,651 million, of which €310 million were not recognized. This compares with €1,346 million as of December 31, 2017 (of which €287 million were not recognized) and €1,502 million as of December 31, 2016 (of which €431 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) 2019 7 2020 6 2021 75 2022 64 2023 37 2024 and later 5,911 Total as of December 31, 2018 6,100 Total as of December 31, 2017 5,164 Total as of December 31, 2016 5,176 (a) Excluding tax loss carry-forwards on asset disposals. Such carry-forwards amounted to €1 million as of December 31, 2018, €7 million as of December 31, 2017 and €13 million as of December 31, 2016. 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 because their future recovery was not regarded as probable given the expected results of the entities in question amounted to €298 million in 2018, €302 million in 2017 and €561 million in 2016.

Consolidated shareholders' equi

Consolidated shareholders' equity	12 Months Ended
	Dec. 31, 2018
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Consolidated shareholders' equity	D.15. Consolidated shareholders’ equity D.15.1. Share capital As of December 31, 2018, the share capital was €2,494,790,944, consisting of 1,247,395,472 shares with a par value of €2. Treasury shares held by Sanofi are as follows: Number of shares (million) % of share capital for the period December 31, 2018 1.9 0.15 % December 31, 2017 0.2 0.01 % December 31, 2016 20.0 1.55 % January 1, 2016 4.0 0.30 % 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 Share (a) Additional paid-in (a) Reserves (a) Treasury (a) December 31, 2015 1,305,696,759 2,611 4,039 — — During 2016 Capital increase by exercise of stock subscription options (b) 3,418,421 7 212 — — During 2016 Capital increase by issuance of restricted shares (c) 3,664,248 7 (7 ) — — Board meeting of April 28, 2016 Reduction in share capital by cancellation of treasury shares (22,561,090 ) (45 ) (1,655 ) — — Board meeting of July 22, 2016 Capital increase reserved for employees 1,803,986 4 96 — — December 31, 2016 1,292,022,324 2,584 2,685 — — During 2017 Capital increase by exercise of stock subscription options (b) 3,764,646 8 215 — — During 2017 Capital increase by issuance of restricted shares (c) 3,394,574 7 (7 ) — — Board meeting of April 27, 2017 Reduction in share capital by cancellation of treasury shares (36,380,198 ) (73 ) (2,709 ) — — Board meeting of July 28, 2017 Capital increase reserved for employees 1,621,098 3 103 — — Board meeting of December 14, 2017 Reduction in share capital by cancellation of treasury shares (10,402,540 ) (21 ) (229 ) (616 ) — December 31, 2017 1,254,019,904 2,508 58 (616 ) — During 2018 Capital increase by exercise of stock subscription options (b) 1,168,808 2 57 — — During 2018 Capital increase by issuance of restricted shares (c) 2,152,183 4 (84 ) — 80 Board meeting of April 26, 2018 Reduction in share capital by cancellation of treasury shares (7,239,803 ) (14 ) (55 ) (443 ) — Board meeting of July 27, 2018 Capital increase reserved for employees 2,401,184 5 115 — — Board meeting of December 18, 2018 Reduction in share capital by cancellation of treasury shares (5,106,804 ) (10 ) (358 ) — — December 31, 2018 1,247,395,472 2,495 (267 ) (1,059 ) 80 (a) Amounts expressed in millions of euros. (b) Shares issued on exercise of Sanofi stock subscription options. (c) 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: 2018 2017 2016 Type of plan Performance Performance Performance Performance Date of Board meeting approving the plan July 30, 2018 May 2, 2018 May 10, 2017 May 4, 2016 Service period 3 years 3 years 3 years 3 years Total number of shares awarded 141,669 4,390,216 3,587,465 4,097,925 Fair value per share awarded (€) (a) 64.35 56.59 81.50 61.06 Fair value of plan at the date of grant (€ million) 9 248 292 250 (a) Quoted market price per share at the date of grant, adjusted for dividends expected during the vesting period. 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: 2018 2017 2016 Total expense for restricted share plans (€ million) (a) 248 238 219 Number of shares not yet fully vested 13,576,464 12,867,519 13,543,254 Under 2018 plans 4,406,593 — — Under 2017 plans 3,314,391 3,468,576 — Under 2016 plans 3,690,226 3,798,073 4,051,325 Under 2015 plans 2,165,254 3,438,420 3,667,620 Under 2014 plans — 2,162,450 3,595,420 Under 2013 plans — — 2,228,889 (a) The 2016 figure excludes the Animal Health business. On March 5, 2014, the Board of Directors approved a performance share unit (PSU) plan, vesting at the end of a three-year service period and subject to performance conditions. That plan expired on March 5, 2017, resulting in a cash payment of €27 million based on attainment of the performance criteria. The corresponding expense was recognized on a straight line basis over the vesting period, in accordance with the policies described in Note B.24.3. 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 2018, 2017 and 2016 are summarized in the table below: 2018 2017 2016 Date of Board meeting approving the plan March 6, 2018 March 2, 2017 March 3, 2016 Subscription price (€) (a) 52.66 70.01 57.25 Subscription period June 11-29, 2018 June 19-30, 2017 June 13-24, 2016 Number of shares subscribed 2,298,783 1,528,982 1,756,972 Number of shares issued immediately as employer’s contribution 102,401 92,116 47,014 (a) Subscription price representing 80% of the average of the opening quoted market prices of Sanofi shares during the 20 trading days preceding June 9, 2018, June 14, 2017 and June 8, 2016, respectively. The table below sets forth the expense recognized for each plan: (€ million) 2018 2017 2016 (a) Expense recognized 32 21 16 of which employer’s contribution 7 8 3 (a) Excludes the Animal Health business. D.15.4. Repurchase of Sanofi shares The Annual General Meetings of Sanofi shareholders held on May 2, 2018, May 10, 2017, May 4, 2016 and May 4, 2015 each authorized a share repurchase program for a period of 18 months. The following repurchases have been made under those programs: 2018 2017 2016 (in number of shares and million) Number of Value Number of Value Number of Value 2018 program 6,884,792 501 2017 program 8,489,873 602 8,428,935 702 2016 program 18,426,601 1,453 19,947,202 1,503 2015 program 18,764,233 1,402 Transactions carried out under the liquidity contract in 2018 had an impact of €3 million on shareholders’ equity. 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) 2018 2017 2016 Attributable to equity holders of Sanofi (167 ) (1,439 ) 1,787 Attributable to non-controlling (36 ) (32 ) (18 ) Total (203 ) (1,471 ) 1,769 The balance as of December 31, 2018 includes an after-tax The movement in Currency translation differences D.15.7. Other comprehensive income Movements within other comprehensive income are shown below: (€ million) 2018 2017 (a) 2016 (a) Actuarial gains/(losses): •   Actuarial gains/(losses) excluding investments accounted for using the equity method (see Note D.19.1.) 201 (30 ) (104 ) •   Actuarial gains/(losses) of investments accounted for using the equity method, net of taxes — 2 (2 ) •   Tax effects (69 ) (90 ) (22 ) Equity instruments included in financial assets (b) •   Change in fair value (excluding investments accounted for using the equity method) (529 ) — — •   Change in fair value (investments accounted for using the equity method, net of taxes) (8 ) — — •   Tax effects 100 — — Items not subsequently reclassifiable to profit or loss (305 ) (118 ) (128 ) Available-for-sale (c) •   Change in fair value (excluding investments accounted for using the equity method) — 837 (104 ) •   Change in fair value (investments accounted for using the equity method, net of taxes) — 1 (1 ) •   Tax effects — (145 ) 50 Debt instruments included in financial assets (b) •   Change in fair value (excluding investments accounted for using the equity method) (d) (4 ) — — •   Change in fair value (investments accounted for using the equity method, net of taxes) — — — •   Tax effects — — — Cash flow hedges: •   Change in fair value (excluding investments accounted for using the equity method) (e) 3 (24 ) 30 •   Change in fair value (investments accounted for using the equity method, net of taxes) — — 1 •   Tax effects (1 ) 8 (10 ) Change in currency translation differences: •   Currency translation differences on foreign subsidiaries (excluding investments accounted for using the equity method) (e)/(f) 1,273 (2,956 ) 1,033 •   Currency translation differences (investments accounted for using the equity method) 106 (283 ) 57 •   Hedges of net investments in foreign operations (185 ) — — •   Tax effects 72 — — Items subsequently reclassifiable to profit or loss 1,264 (2,562 ) 1,056 (a) Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.). (b) The “Equity instruments included in financial assets” and “Debt instruments included in financial assets” categories are used effective January 1, 2018 in application of IFRS 9 (see Note A.2.1.2.) (c) Includes reclassifications to profit or loss: €(89) million in 2017 and €447 million in 2016. With effect from January 1, 2018, the financial asset category Available-for-sale is no longer applicable, in accordance with IFRS 9 (see Note A.2.1.2.). (d) Immaterial amounts reclassified to profit or loss in 2018. (e) Includes reclassifications to profit or loss: €(7) million in 2018, €(23) million in 2017 and €2 million in 2016. (f) Items subsequently reclassifiable to profit or loss and attributable to the Animal Health business divested on January 1, 2017: €(170) million in 2017 on divestment (comprising €(147) million of currency translation differences and €(23) million of cash flow hedges); €(51) million in 2016. D.15.8. Stock options Stock option plans awarded and measurement of stock option plans Stock options granted by the Board of Directors in 2018, 2017 and 2016 are summarized below, with the assumptions used to determine their fair value: 2018 2017 2016 Date of Board meeting approving the plan May 2, 2018 May 10, 2017 May 4, 2016 Total number of options granted 220,000 378,040 402,750 Exercise price (€) 65.84 88.97 75.90 Vesting period 4 years 4 years 4 years Plan expiry date May 2, 2028 May 10, 2027 May 4, 2026 Fair value of the plan 1 5 3 Fair value per option granted (€) 6.32 12.21 6.60 Assumptions used to determine fair value Dividend yield 4.87 % 3.56 % 4.51 % Volatility of Sanofi shares, computed on a historical basis 23.10 % 23.74 % 24.54 % Risk-free interest rate 0.36 % 0.27 % 0.06 % Plan maturity 7 years 7 years 7 years The table below shows, for each of the periods reported, the expense recognized through equity for stock option plans; the unrecognized future expense, and the weighted average period over which it will be recognized; and the current income tax gain relating to stock options. 2018 2017 2016 Expense recognized through equity (€ million) 4 4 6 of which expense for the current-year plan 0.2 0.7 0.4 Unrecognized cost of unvested options (€ million) 4 8 9 Weighted average period of unrecognized cost 2.3 years 2.5 years 2 years Current income tax gain relating to exercise of stock options (€ million) 1 6 2 Stock purchase option plans The table shows the only Sanofi stock purchase option plan still outstanding as of December 31, 2018. Source Date of grant Number of Start date of Expiry date Exercise price Number of options Synthélabo 03/30/1999 716,040 03/31/2004 03/30/2019 38.08 80,671 Total 80,671 Sanofi shares acquired to cover stock purchase option plans are deducted from shareholders’ equity. The exercise of all outstanding stock purchase options would increase shareholders’ equity by €3 million. 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, 2018. Source Date of grant Number of Start date of Expiry date Exercise Number of options Sanofi-aventis 03/02/2009 7,736,480 03/04/2013 03/01/2019 45.09 1,021,002 Sanofi-aventis 03/01/2010 8,121,355 03/03/2014 02/28/2020 54.12 2,412,300 Sanofi-aventis 03/09/2011 874,500 03/10/2015 03/09/2021 50.48 155,517 Sanofi 03/05/2012 814,050 03/06/2016 03/05/2022 56.44 496,210 Sanofi 03/05/2013 788,725 03/06/2017 03/05/2023 72.19 505,199 Sanofi 03/05/2014 1,009,250 03/06/2018 03/05/2024 73.48 797,315 Sanofi 06/24/2015 435,000 06/25/2019 06/24/2025 89.38 388,464 Sanofi 05/04/2016 402,750 05/05/2020 05/04/2026 75.90 398,000 Sanofi 05/10/2017 378,040 05/11/2021 05/10/2027 88.97 374,895 Sanofi 05/02/2018 220,000 05/02/2022 05/02/2028 65.84 220,000 Total 6,768,902 The exercise of all outstanding stock subscription options would increase shareholders’ equity by approximately €420 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 Average Total (€ million) Options outstanding at January 1, 2016 15,867,615 60.03 953 Options exercisable 13,028,045 57.56 750 Options granted 402,750 75.90 31 Options exercised (3,441,429 ) 63.83 (220 ) Options cancelled (a) (161,863 ) 68.09 (11 ) Options forfeited (601,271 ) 67.00 (40 ) Options outstanding at December 31, 2016 12,065,802 59.03 713 Options exercisable 9,646,903 54.67 527 Options granted 378,040 88.97 33 Options exercised (3,796,788 ) 58.92 (224 ) Options cancelled (a) (130,312 ) 69.06 (9 ) Options forfeited (627,722 ) 62.33 (39 ) Options outstanding at December 31, 2017 7,889,020 60.08 474 Options exercisable 5,812,165 52.93 308 Options granted 220,000 65.84 14 Options exercised (1,192,838 ) 50.02 (60 ) Options cancelled (a) (66,609 ) 82.03 (5 ) Options outstanding at December 31, 2018 6,849,573 61.81 423 Options exercisable 5,468,214 56.80 311 (a) Mainly due to the grantees leaving Sanofi. The table below provides summary information about options outstanding and exercisable as of December 31, 2018: Outstanding Exercisable Range of exercise prices per share Number of Weighted Weighted Number of Weighted From €30.00 to €40.00 per share 80,671 0.24 38.08 80,671 38.08 From €40.00 to €50.00 per share 1,021,002 0.16 45.09 1,021,002 45.09 From €50.00 to €60.00 per share 3,064,027 1.54 54.31 3,064,027 54.31 From €60.00 to €70.00 per share 220,000 9.35 65.84 — — From €70.00 to €80.00 per share 1,700,514 5.39 73.66 1,302,514 72.98 From €80.00 to €90.00 per share 763,359 7.41 89.18 — — Total 6,849,573 5,468,214 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) 2018 2017 2016 Average number of shares outstanding 1,247.1 1,256.9 1,286.6 Adjustment for stock options with dilutive effect 1.3 2.7 2.6 Adjustment for restricted shares 6.8 7.2 6.8 Average number of shares used to compute diluted earnings per share 1,255.2 1,266.8 1,296.0 In 2018, 2.5 million stock options were not taken into account in computing diluted earnings per share because they had no dilutive effect, compared with 0.8 million in 2017 and 2.4 million in 2016.

Attributable to non-controlling

Attributable to non-controlling interests	12 Months Ended
	Dec. 31, 2018
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Attributable to non-controlling interests	D.16. Attributable to non-controlling Non-controlling

Debt, cash and cash equivalents

Debt, cash and cash equivalents	12 Months Ended
	Dec. 31, 2018
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Debt, cash and cash equivalents	D.17. Debt, cash and cash equivalents Changes in financial position during the period were as follows: (€ million) 2018 2017 2016 Long-term debt 22,007 14,326 16,815 Short-term debt and current portion of long-term debt 2,633 1,275 1,764 Interest rate and currency derivatives used to manage debt (54 ) (133 ) (70 ) Total debt 24,586 15,468 18,509 Cash and cash equivalents (6,925 ) (10,315 ) (10,273 ) Interest rate and currency derivatives used to manage cash and cash equivalents (33 ) 8 (2 ) Net debt 17,628 5,161 8,234 “Net debt” is a financial indicator 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 Amortized Adjustment December 31, December 31, December 31, Long-term debt 22,007 108 (44 ) 22,071 14,309 16,765 Short-term debt and current portion of long-term debt 2,633 — (20 ) 2,613 1,275 1,764 Interest rate and currency derivatives used to manage debt (54 ) — 42 (12 ) (83 ) 20 Total debt 24,586 108 (22 ) 24,672 15,501 18,549 Cash and cash equivalents (6,925 ) — — (6,925 ) (10,315 ) (10,273 ) Interest rate and currency derivatives used to manage cash and cash equivalents (33 ) — — (33 ) 8 (2 ) Net debt 17,628 108 (22 ) 17,714 5,194 8,274 a) Principal financing transactions during the year The table below shows the movement in total debt during the period: Cash flows from Non-cash (€ million) December 31, Repayments New Other Currency Reclassification non-current Other (a) December 31, Long-term debt 14,326 (16 ) 9,677 109 (2,119 ) 30 22,007 Short-term debt and current portion of long-term debt 1,275 (771 ) — (168 ) 140 2,119 38 2,633 Interest rate and currency derivatives used to manage debt (133 ) — — — 28 51 (54 ) Total debt 15,468 (787 ) 9,677 (168 ) 277 — 119 24,586 (a) Includes fair value remeasurements. In March 2018, an €8 billion bond issue was carried out under the Sanofi Euro Medium Term Notes (EMTN) program, in six tranches: • €1 billion of floating-rate bonds maturing March 2020, with quarterly coupons and bearing interest at an annual rate of 3-month • €500 million of fixed-rate bonds maturing March 2020, with annual coupons and bearing interest at an annual rate of 0.000%; • €1.75 billion of fixed-rate bonds maturing March 2023, with annual coupons and bearing interest at an annual rate of 0.500%; • €1.5 billion of fixed-rate bonds maturing March 2026, with annual coupons and bearing interest at an annual rate of 1.000%; • €2 billion of fixed-rate bonds maturing March 2030, with annual coupons and bearing interest at an annual rate of 1.375%; • €1.25 billion of fixed-rate bonds maturing March 2038, with annual coupons and bearing interest at an annual rate of 1.875%. In June 2018, Sanofi carried out a $2 billion bond issue under its shelf registration statement program, in two tranches: • $1 billion of fixed-rate bonds maturing June 2023, with half-yearly coupons and bearing interest at an annual rate of 3.375%; • $1 billion of fixed-rate bonds maturing June 2028, with half-yearly coupons and bearing interest at an annual rate of 3.625%. A €750 million bond issue carried out in September 2014 was redeemed on maturity on September 10, 2018. Sanofi also had two syndicated credit facilities of €4 billion each in place as of December 31, 2018 in order to manage its liquidity in connection with current operations. Sanofi has no further extension options for those credit facilities. b) Net debt by type, at value on redemption 2018 2017 2016 (€ million) Non- current Current Total Non- current Current Total Non- current Current Total Bond issues 21,983 2,181 24,164 14,195 820 15,015 16,657 823 17,480 Other bank borrowings 57 176 233 81 203 284 61 715 776 Finance lease obligations 18 4 22 20 11 31 34 19 53 Other borrowings 13 3 16 13 4 17 13 4 17 Bank credit balances — 249 249 — 237 237 — 203 203 Interest rate and currency derivatives used to manage debt — (12 ) (12 ) (3 ) (80 ) (83 ) (9 ) 29 20 Total debt 22,071 2,601 24,672 14,306 1,195 15,501 16,756 1,793 18,549 Cash and cash equivalents — (6,925 ) (6,925 ) — (10,315 ) (10,315 ) — (10,273 ) (10,273 ) Interest rate and currency derivatives used to manage cash and cash equivalents — (33 ) (33 ) — 8 8 — (2 ) (2 ) Net debt 22,071 (4,357 ) 17,714 14,306 (9,112 ) 5,194 16,756 (8,482 ) 8,274 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 XS0456451771 October 2009 October 2019 4.125 % 800 Sanofi FR0011560333 September 2013 September 2020 1.875 % 1,000 Sanofi FR0011625433 November 2013 November 2023 2.50 % 1,000 Sanofi FR0012146777 September 2014 March 2022 1.125 % 1,000 Sanofi FR0012146801 September 2014 September 2026 1.75 % 1,510 Sanofi FR0012969012 September 2015 March 2019 E3M + 0.30 % 750 Sanofi FR0012969020 September 2015 September 2021 0.875 % 500 Sanofi FR0012969038 September 2015 September 2025 1.50 % 750 Sanofi FR0013143989 April 2016 April 2019 0 % 500 Sanofi FR0013143997 April 2016 April 2024 0.625 % 600 Sanofi FR0013144003 April 2016 April 2028 1.125 % 700 Sanofi FR0013201613 September 2016 January 2020 0 % 1,000 Sanofi FR0013201621 September 2016 September 2022 0 % 850 Sanofi FR0013201639 September 2016 January 2027 0.5 % 1,150 Sanofi FR0013324316 March 2018 March 2020 E3M + 0.15 % 1,000 Sanofi FR0013324324 March 2018 March 2020 0 % 500 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 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 interest Amount Sanofi US80105NAG07 March 2011 March 2021 4 % 2,000 Genzyme Corp. (a) US372917AS37 June 2010 June 2020 5 % 500 Sanofi US801060AC87 June 2018 June 2023 3.375 % 1,000 Sanofi US801060AD60 June 2018 June 2028 3.625 % 1,000 (a) Bonds issued by Genzyme Corp. prior to its acquisition by Sanofi in 2011. The line “Other borrowings” mainly comprises: • participating shares issued between 1983 and 1987, of which 82,698 remain outstanding, with a nominal amount of €13 million. The Series A participating shares issued in 1989 were repurchased in 2018 for €1.3 million and then cancelled by the Board of Directors. In order to manage its liquidity needs for current operations, Sanofi has: • a syndicated credit facility of €4 billion, drawable in euros and in US dollars, due to expire on December 17, 2020 following the exercise of a second extension option in November 2015; • a syndicated credit facility of €4 billion, drawable in euros and in US dollars, due to expire on December 3, 2021 following the exercise of a second extension option in November 2016. 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 2018 only the US program was used, with an average drawdown of $5.0 billion and a maximum drawdown of $9.5 billion. As of December 31, 2018, neither of those programs was being utilized. The financing in place as of December 31, 2018 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 credit spreads or fees to the credit rating. c) Debt by maturity, at value on redemption December 31, 2018 Current Non-current (€ million) Total 2019 2020 2021 2022 2023 2024 and Bond issues 24,164 2,181 3,936 2,243 1,850 3,622 10,332 Other bank borrowings 233 176 15 3 3 28 8 Finance lease obligations 22 4 3 3 3 4 5 Other borrowings 16 3 — — — — 13 Bank credit balances 249 249 — — — — — Interest rate and currency derivatives used to manage debt (12 ) (12 ) — — — — — Total debt 24,672 2,601 3,954 2,249 1,856 3,654 10,358 Cash and cash equivalents (6,925 ) (6,925 ) — — — — — Interest rate and currency derivatives used to manage cash and cash equivalents (33 ) (33 ) — — — — — Net debt 17,714 (4,357 ) 3,954 2,249 1,856 3,654 10,358 December 31, 2017 Current Non-current (€ million) Total 2018 2019 2020 2021 2022 2023 and Bond issues 15,015 820 2,050 2,417 2,168 1,850 5,710 Other bank borrowings 284 203 8 25 4 4 40 Finance lease obligations 31 11 3 2 3 3 9 Other borrowings 17 4 — — — — 13 Bank credit balances 237 237 — — — — — Interest rate and currency derivatives used to manage debt (83 ) (80 ) (2 ) (1 ) — — — Total debt 15,501 1,195 2,059 2,443 2,175 1,857 5,772 Cash and cash equivalents (10,315 ) (10,315 ) — — — — — Interest rate and currency derivatives used to manage cash and cash equivalents 8 8 — — — — — Net debt 5,194 (9,112 ) 2,059 2,443 2,175 1,857 5,772 December 31, 2016 Current Non-current (€ million) Total 2017 2018 2019 2020 2021 2022 and Bond issues 17,480 823 2,174 2,050 2,475 2,398 7,560 Other bank borrowings 776 715 16 8 14 — 23 Finance lease obligations 53 19 13 2 2 3 14 Other borrowings 17 4 — — — — 13 Bank credit balances 203 203 — — — — — Interest rate and currency derivatives used to manage debt 20 29 (6 ) (3 ) — — — Total debt 18,549 1,793 2,197 2,057 2,491 2,401 7,610 Cash and cash equivalents (10,273 ) (10,273 ) — — — — — Interest rate and currency derivatives used to manage cash and cash equivalents (2 ) (2 ) — — — — — Net debt 8,274 (8,482 ) 2,197 2,057 2,491 2,401 7,610 As of December 31, 2018, the main undrawn confirmed general-purpose credit facilities at holding company level amounted to €8 billion, of which half expires in 2020 and half in 2021. As of December 31, 2018, no single counterparty represented more than 7% of Sanofi’s undrawn confirmed credit facilities. d) Debt by interest rate, at value on redemption The table below splits net debt between fixed and floating rate, and by maturity or contractual repricing date, as of December 31, 2018. The figures shown are values on redemption, before the effects of derivative instruments: (€ million) Total 2019 2020 2021 2022 2023 2024 and Fixed-rate debt 22,414 1,431 2,936 2,243 1,850 3,622 10,332 of which euro 18,471 of which US dollar 3,943 % fixed-rate 91 % Floating-rate debt (maturity based on contractual repricing date) 2,270 1,182 1,018 6 6 32 26 of which euro 1,800 of which US dollar 27 % floating-rate 9 % Debt 24,684 2,613 3,954 2,249 1,856 3,654 10,358 Cash and cash equivalents (6,925 ) (6,925 ) of which euro (3,244 ) of which US dollar (3,109 ) % floating-rate 100 % Net debt 17,759 (4,312 ) 3,954 2,249 1,856 3,654 10,358 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, cross currency swaps, currency swaps and forward contracts) that alter the fixed/floating rate split and the currency split of its net debt: (€ million) Total 2019 2020 2021 2022 2023 2024 and Fixed-rate debt 18,864 (119 ) 2,936 2,243 (150 ) 3,622 10,332 of which euro 14,921 of which US dollar 3,943 % fixed-rate 76 % Floating-rate debt (maturity based on contractual repricing date) 5,808 2,720 1,018 6 2,006 32 26 of which euro 2,527 of which US dollar 1,362 of which Japanese yen 761 % floating-rate 24 % Debt 24,672 2,601 3,954 2,249 1,856 3,654 10,358 Cash and cash equivalents (6,958 ) (6,958 ) of which euro (936 ) of which US dollar (3,109 ) of which Singapore dollar (1,833 ) of which Chinese yuan renminbi (416 ) % floating-rate 100 % Net debt 17,714 (4,357 ) 3,954 2,249 1,856 3,654 10,358 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, 2017 and 2016: (€ million) 2017 % 2016 % Fixed-rate debt 9,746 63 % 13,651 74 % Floating-rate debt 5,755 37 % 4,898 26 % Debt 15,501 100 % 18,549 100 % Cash and cash equivalents (10,307 ) (10,275 ) Net debt 5,194 8,274 The weighted average interest rate on debt as of December 31, 2018 was 1.6% before derivative instruments and 1.8% after derivative instruments. Cash and cash equivalents were invested as of December 31, 2018 at an average rate of 1.5% before derivative instruments and 2.4% after derivative instruments. The projected full-year sensitivity of net debt to interest rate fluctuations for 2019 is as follows: Change in short-term interest rates Impact on pre-tax net Impact on pre-tax +100 bp 11 — +25 bp 3 — -25 bp (3 ) — -100 bp (11 ) — e) Debt by currency, at value on redemption The table below shows net debt by currency at December 31, 2018, 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 17,028 16,511 US dollar 861 2,197 Singapore dollar (2 ) (1,833 ) Japanese yen (1 ) 761 Chinese yuan renminbi (17 ) (416 ) Other currencies (110 ) 494 Net debt 17,759 17,714 The table below shows net debt by currency at December 31, 2017 and 2016, after derivative instruments contracted to convert the foreign currency net debt of exposed entities into their functional currency: (€ million) 2017 2016 Euro 3,410 4,556 US dollar 4,683 4,907 Other currencies (2,899 ) (1,189 ) Net debt 5,194 8,274 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) 2018 2017 2016 Market value 18,003 5,650 8,690 Value on redemption 17,714 5,194 8,274 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, 2018 Total Payments due by period (€ million) 2019 2020 2021 2022 2023 2024 and Debt 26,881 2,855 4,300 2,519 2,088 3,856 11,263 Principal 24,550 2,477 3,955 2,250 1,858 3,653 10,357 Interest (a) 2,331 378 345 269 230 203 906 Net cash flows related to derivative instruments (50 ) (45 ) (8 ) (1 ) 4 — — Total 26,831 2,810 4,292 2,518 2,092 3,856 11,263 (a) Interest flows are estimated on the basis of forward interest rates applicable as of December 31, 2018. 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, 2017 and 2016: December 31, 2017 Payments due by period (€ million) Total 2018 2019 2020 2021 2022 2023 and Debt 16,682 1,441 2,301 2,650 2,307 1,950 6,033 Principal 15,509 1,201 2,062 2,444 2,175 1,857 5,770 Interest (a) 1,173 240 239 206 132 93 263 Net cash flows related to derivative instruments (127 ) (118 ) (28 ) 1 8 10 — Total 16,555 1,323 2,273 2,651 2,315 1,960 6,033 (a) Interest flows are estimated on the basis of forward interest rates applicable as of December 31, 2017. December 31, 2016 Payments due by period (€ million) Total 2017 2018 2019 2020 2021 2022 and Debt 19,937 1,951 2,477 2,304 2,708 2,537 7,960 Principal 18,451 1,678 2,217 2,054 2,491 2,401 7,610 Interest (a) 1,486 273 260 250 217 136 350 Net cash flows related to derivative instruments (75 ) (13 ) (33 ) (29 ) (2 ) 1 1 Total 19,862 1,938 2,444 2,275 2,706 2,538 7,961 (a) Interest flows are estimated on the basis of forward interest rates applicable as of December 31, 2016.

Liabilities related to business

Liabilities related to business combinations and to non-controlling interests	12 Months Ended
	Dec. 31, 2018
Text block1 [abstract]
Liabilities related to business combinations and to non-controlling interests	D.18. Liabilities related to business combinations and to non-controlling For a description of the nature of the liabilities reported in the line item Liabilities related to business combinations and to non-controlling The liabilities related to business combinations and to non-controlling Movements in liabilities related to business combinations and to non-controlling (€ million) Liabilities non-controlling (a) CVRs issued (b) Bayer MSD Other Total (c) Balance at January 1, 2016 181 24 1,040 — 6 1,251 New transactions — — — 354 — 354 Payments made — — (137 ) — (3 ) (140 ) Fair value remeasurements through profit or loss: (gain)/loss (including unwinding of discount) (d) — 58 78 — (1 ) 135 Other movements (58 ) — — — — (58 ) Currency translation differences — 3 32 — (1 ) 34 Balance at December 31, 2016 123 85 1,013 354 1 1,576 New transactions (e) — — — — 85 85 Payments made — — (165 ) — (61 ) (226 ) Fair value remeasurements through profit or loss: (gain)/loss (including unwinding of discount) (d) — 1 (28 ) 71 (1 ) 43 Other movements (28 ) — — — 57 29 Currency translation differences (3 ) (11 ) (119 ) (5 ) — (138 ) Balance at December 31, 2017 92 75 701 420 81 1,369 New transactions (f) — — — — 228 228 Payments made (70 ) — (147 ) (57 ) (55 ) (329 ) Fair value remeasurements through profit or loss: (gain)/loss (including unwinding of discount) (d) — 19 (109 ) 50 3 (37 ) Other movements — — — — 24 24 Currency translation differences — 5 27 (3 ) 20 49 Balance at December 31, 2018 22 99 472 410 301 1,304 (a) Includes put options granted to non-controlling non-controlling (b) Based on the quoted market price per CVR of $0.48 as of December 31, 2018, and $0.38 as of December 31, 2017 and 2016. (c) Portion due after more than one year: €963 million as of December 31, 2018 (€1,026 million as of December 31, 2017 and €1,378 million as of December 31, 2016); portion due within less than one year: €341 million as of December 31, 2018 (€343 million as of December 31, 2017 and €198 million as of December 31, 2016). (d) Amounts reported within the income statement line item Fair value remeasurement of contingent consideration , and mainly comprising unrealized gains and losses. (e) Includes two potential payments of €42 million each relating to the acquisition of Protein Sciences, contingent on the attainment of specified performance criteria subsequent to the acquisition date. (f) Includes €226 million for contingent consideration liabilities in favor of True North Therapeutics and €2 million of liabilities owed to Bioverativ employees at the acquisition date. As of December 31, 2018, Liabilities related to business combinations and to non-controlling • Liability arising from the acquisition of True North Therapeutics by Bioverativ. The former shareholders of True North Therapeutics are entitled to milestone payments contingent on the attainment of development, registration and sales objectives; the fair value of the resulting liability was measured at $192 million as of December 31, 2018. That fair value is determined based on the contractual terms and on development and 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 contingent consideration would increase by approximately 1%. • The Bayer contingent consideration liability arising from the acquisition of Genzyme in 2011. As of December 31, 2018, 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 ten years, whichever is achieved first; • milestone payments based on specified levels of worldwide sales of alemtuzumab beginning in 2021, unless Genzyme exercises its right to buy out those milestone payments by making a one-time The fair value of this liability was measured at €472 million as of December 31, 2018, compared with €701 million as of December 31, 2017. The fair value of the Bayer liability is determined by applying the above 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 3%. • 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 €410 million as of December 31, 2018 and €420 million as of December 31, 2017 (see Notes D.1.3. and D.12.). The fair value of this contingent consideration is determined by applying the royalty percentage stipulated in the contract to discounted sales projections. The table below sets forth the maximum amount of contingent consideration payable and firm commitments to buy out non-controlling December 31, 2018 Payments due by period (€ million) Total Less than From 1 to From 3 to More than Commitments relating to contingent consideration in connection with business combinations (a) 3,638 313 2,840 331 154 (a) Includes €0.4 billion for the Bayer contingent consideration and €2.3 billion for the CVRs issued in connection with the acquisition of Genzyme. The nominal amount of contingent consideration was €4,223 million as of December 31, 2017 and €4,762 million as of December 31, 2016. The increase in commitments in 2018 was mainly attributable to the assumption by Sanofi, on acquiring Bioverativ in March 2018, of commitments arising from Bioverativ’s acquisition of True North Therapeutics. The nominal amount of commitments relating to buyouts of non-controlling interests was €70 million as of December 31, 2017 and December 31, 2016; that amount, which related to the buyout of non-controlling interests from BMS, had been paid as of December 31, 2018 (see Note C.2.).

Provisions and other liabilitie

Provisions and other liabilities	12 Months Ended
	Dec. 31, 2018
Text block1 [abstract]
Provisions and other liabilities	D.19. Provisions and other liabilities The line item Non current provisions and other non-current (€ million) 2018 2017 2016 Provisions 6,883 7,198 7,694 Other non-current 1,730 1,956 1,140 Total 8,613 9,154 8,834 Other current liabilities are described in Note D.19.5. The table below sets forth movements in non-current (€ million) Provisions for Provisions Restructuring Other Total Balance at January 1, 2016 4,308 678 762 1,766 7,514 Increases in provisions 220 (a) 130 475 276 (b) 1,101 Provisions utilized (294 ) (a) (86 ) (7 ) (124 ) (511 ) Reversals of unutilized provisions 1 (a) (11 ) (39 ) (58 ) (107 ) Transfers (85 ) (6 ) (450 ) (54 ) (595 ) Net interest related to employee benefits, and unwinding of discount 108 6 4 29 147 Currency translation differences 10 9 (1 ) 18 36 Actuarial gains and losses on defined-benefit plans (c) 109 — — — 109 Balance at December 31, 2016 4,377 720 744 1,853 7,694 Changes in scope of consolidation 86 3 — 13 102 Increases in provisions 269 (a) 163 105 428 (b) 965 Provisions utilized (732 ) (a) (97 ) (7 ) (123 ) (959 ) Reversals of unutilized provisions (18 ) (a) (5 ) (42 ) (106 ) (171 ) Transfers 16 1 (282 ) (75 ) (340 ) Net interest related to employee benefits, and unwinding of discount 87 4 3 27 121 Unrealized gains and losses — — — 1 1 Currency translation differences (156 ) (39 ) (7 ) (43 ) (245 ) Actuarial \gains and losses on defined-benefit plans (c) 30 — — — 30 Balance at December 31, 2017 3,959 750 514 1,975 7,198 Changes in scope of consolidation (6 ) (2 ) — 37 29 Increases in provisions 251 (a) 93 387 306 (b) 1,037 Provisions utilized (529 ) (a) (101 ) (3 ) (160 ) (793 ) Reversals of unutilized provisions (36 ) (a) (5 ) (15 ) (190 ) (246 ) Transfers (22 ) 10 (251 ) (26 ) (289 ) Net interest related to employee benefits, and unwinding of discount 70 4 — 24 98 Currency translation differences 36 12 — 2 50 Actuarial gains and losses on defined-benefit plans (c) (201 ) — — — (201 ) Balance at December 31, 2018 3,522 761 632 1,968 6,883 (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 plan settlements; and the “Reversals of unutilized provisions” line corresponds to plan curtailments. (b) Amounts charged during the period mainly comprise changes to estimates of future expenditures on environmental risks. (c) Amounts recognized in Other comprehensive income (see Note D.15.7). 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 the revised IAS 19 (see Note B.23.). Sanofi’s pension obligations in four major countries represented nearly 90% of the total value of the defined-benefit obligation and nearly 89% of the total value of plan assets as of December 31, 2018. The features of the principal defined-benefit plans in each of those four countries are described below. France Lump-sum All employees working for Sanofi in France are entitled on retirement to a lump-sum lump-sum 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 but one of the plans are closed to new entrants. These plans represent approximately 66% of the Group’s total obligation in France. Germany Top-up 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 67% of Sanofi’s total obligation in Germany. Sanofi-Aventis plus (SAV plus) A new top-up top-up 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 that is 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 €673 million as of December 31, 2018, versus €699 million as of December 31, 2017 and €663 million as of December 31, 2016. This plan represents approximately 21% 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 64% of Sanofi’s total obligation in the United States. • “Non-qualified” top-up 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 27% (or €714 million) of Sanofi’s total obligation and 3% (or €44 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, 2018, 2017 and 2016. Those calculations were based on the following financial and demographic assumptions: 2018 2017 2016 France Germany USA UK France Germany USA UK France Germany USA UK Discount rate (a)/(b) 1.25% or 1.75% 1.25% or 1.75% 4.00% 3.00% 0.75% or 1.25% 0.75% or 1.25% 3.50% 2.50% 1.00% or 1.50% 1.00% or 1.50% 4.00% 2.75% General inflation rate (c) 1.50% 1.50% 2.00% 3.10% 1.50% 1.50% 2.00% 3.10% 1.50% 1.50% 2.00% 3.15% Pension benefit indexation 1.25% to 2.25% 1.50% — 3.00% 1.25% to 2.25% 1.50% — 3.10% 1.25% to 2.25% 1.75% — 3.15% Healthcare cost inflation rate 2.00% — (d) 5.66% 1.50% 2.00% — (d) 5.81% 1.50% 2.00% — (d) 5.96% 1.50% Retirement age 62 to 67 62 55 to 70 60 to 65 62 to 67 62 55 to 70 60 62 to 67 62 55 to 70 60 Mortality table TGH/ TGF Heubeck RT 2018 G RP2014 G. Scale MP2018 SAPS S2 TGH/ TGF Heubeck RT 2005 G RP2014 G. Scale MP2017 SAPS S2 TGH/ TGF Heubeck RT 2005 G RP2014 G. Scale MP2016 SAPS S2 (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 in 2018, 2017 and 2016. (b) The rate depends on the duration of the plan (7 to 10 years and more than 10 years, respectively). (c) Inflation for the euro zone is determined using the average break-even inflation rate of French and German government bonds, by reference to the duration of the principal plans. (d) No post-employment healthcare benefits are provided in Germany. 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: 2018 2017 2016 (years) France Germany USA UK France Germany USA UK France Germany USA UK Weighted average duration 13 15 13 17 13 15 14 17 13 14 13 17 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, by principal country Measurement of defined-benefit obligation Change in France Germany USA UK Discount rate -0.50% +137 +223 +167 +244 General inflation rate +0.50% +71 +315 +1 +128 Pension benefit indexation +0.50% +84 +306 — +134 Healthcare cost inflation rate +0.50% — — +32 — Mortality table +1 year +58 +82 +65 +103 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- (€ million) 2018 2017 2016 Measurement of the obligation: Beginning of period 13,012 13,088 12,825 Current service cost 231 233 216 Interest cost 260 293 359 Actuarial losses/(gains) due to changes in demographic assumptions 204 (74 ) (71 ) Actuarial losses/(gains) due to changes in financial assumptions (841 ) 543 928 Actuarial losses/(gains) due to experience adjustments (14 ) 61 (18 ) Plan amendments 18 33 (2 ) Plan curtailments (7 ) 2 (52 ) Plan settlements specified in the terms of the plan (83 ) (108 ) (49 ) Plan settlements not specified in the terms of the plan (107 ) (90 ) (254 ) Benefits paid (647 ) (574 ) (531 ) Changes in scope of consolidation and transfers (46 ) 145 71 Currency translation differences 75 (540 ) (334 ) Obligation at end of period 12,055 13,012 13,088 Fair value of plan assets: Beginning of period 9,106 8,741 8,566 Interest income on plan assets 190 206 251 Difference between actual return and interest income on plan assets (450 ) 501 730 Administration costs (8 ) (9 ) (9 ) Plan settlements specified in the terms of the plan (83 ) (109 ) (49 ) Plan settlements not specified in the terms of the plan (78 ) (70 ) (256 ) Contributions from plan members 6 6 3 Employer’s contributions 392 582 168 Benefits paid (510 ) (424 ) (405 ) Changes in scope of consolidation and transfers 6 66 86 Currency translation differences 39 (384 ) (344 ) Fair value of plan assets at end of period 8,610 9,106 8,741 (€ million) Pensions and other post-employment benefits 2018 2017 2016 Net amount shown in the balance sheet: Net obligation 3,445 3,906 4,347 Effect of asset ceiling — — — Net amount shown in the balance sheet at end of period 3,445 3,906 4,347 Amounts recognized in the balance sheet: Pre-funded (77 ) (53 ) (30 ) Obligations provided for 3,522 3,959 4,377 Net amount recognized at end of period 3,445 3,906 4,347 Benefit cost for the period: Current service cost 231 233 216 Past service cost 18 33 (2 ) Net interest (income)/cost 70 87 108 (Gains)/losses on plan settlements not specified in the terms of the plan (29 ) (20 ) 2 Actuarial (gains)/losses on plan curtailments (7 ) 2 (52 ) Contributions from plan members (6 ) (6 ) (3 ) Administration costs and taxes paid during the period 8 9 9 Expense recognized directly in profit or loss 285 338 278 Remeasurement of net defined-benefit (asset)/liability (actuarial gains and losses) (201 ) 30 109 Expense/(gain) for the period 84 368 387 The tables below show Sanofi’s net liability in respect of pension plans and other post-employment benefits by geographical region: (€ million) December 31, 2018 Pensions and other post-employment benefits by geographical region France Germany USA UK Other Total Measurement of obligation 2,091 3,262 2,597 2,858 1,247 12,055 Fair value of plan assets 931 2,217 1,622 2,862 978 8,610 Net amount shown in the balance sheet at end of period 1,160 1,045 975 (4 ) 269 3,445 (€ million) December 31, 2017 Pensions and other post-employment benefits by geographical region France Germany USA UK Other Total Measurement of obligation 2,363 3,611 2,699 3,032 1,307 13,012 Fair value of plan assets 991 2,390 1,775 2,926 1,024 9,106 Net amount shown in the balance sheet at end of period 1,372 1,221 924 106 283 3,906 (€ million) December 31, 2016 Pensions and other post-employment benefits by geographical region France Germany USA UK Other Total Measurement of obligation 2,361 3,535 2,874 3,065 1,253 13,088 Fair value of plan assets 857 2,304 1,760 2,866 954 8,741 Net amount shown in the balance sheet at end of period 1,504 1,231 1,114 199 299 4,347 The table below shows the fair value of plan assets relating to Sanofi’s pension and other post-employment plans, split by asset category: 2018 2017 2016 Securities quoted in an active market 99.2 % 98.0 % 98.2 % Cash and cash equivalents 1.4 % 2.2 % 2.4 % Equity instruments 22.3 % 25.2 % 35.2 % Bonds and similar instruments 66.5 % 64.1 % 54.3 % Real estate 4.2 % 3.3 % 3.8 % Derivatives — 0.1 % (0.1 )% Commodities 0.7 % 0.8 % 1.3 % Other 4.1 % 2.3 % 1.3 % Other securities 0.8 % 2.0 % 1.8 % Hedge funds — 0.1 % — Insurance policies 0.8 % 1.9 % 1.8 % 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. The tables below show the service cost for Sanofi’s pension and other post-employment benefit plans, by geographical region: (€ million) Service cost for 2018 Pensions and other post-employment benefits by geographical region France Germany USA UK Other Total Current service cost 78 51 46 — 56 231 Past service cost — — — 17 1 18 Net interest cost/(income) including administration costs and taxes paid during the period 17 12 35 4 10 78 (Gains)/losses on plan settlements not specified in the terms of the plan (4 ) (26 ) 3 — (2 ) (29 ) Actuarial (gains)/losses on plan curtailments (1 ) 6 — (12 ) — (7 ) Contributions from plan members — — — — (6 ) (6 ) Expense recognized directly in profit 90 43 84 9 59 285 Remeasurement of net defined-benefit (asset)/ liability (actuarial gains and losses) (155 ) (13 ) (38 ) 7 (2 ) (201 ) Expense/(gain) for the period (65 ) 30 46 16 57 84 (€ million) Service cost for 2017 Pensions and other post-employment benefits by geographical region France Germany USA UK Other Total Current service cost 74 50 53 — 56 233 Past service cost — — 36 — (3 ) 33 Net interest cost/(income) including administration costs and taxes paid during the period 22 16 40 8 10 96 (Gains)/losses on plan settlements not specified in the terms of the plan (17 ) — — — (3 ) (20 ) Actuarial (gains)/losses on plan curtailments (6 ) 7 8 — (7 ) 2 Contributions from plan members — — — — (6 ) (6 ) Expense recognized directly in profit or loss 73 73 137 8 47 338 Remeasurement of net defined-benefit (asset)/ liability (actuarial gains and losses) 35 (33 ) 77 (48 ) (1 ) 30 Expense/(gain) for the period 108 40 214 (40 ) 46 368 (€ million) Service cost for 2016 Pensions and other post-employment benefits by geographical region France Germany USA UK Other Total Current service cost 70 42 62 — 42 216 Past service cost — — — — (2 ) (2 ) Net interest cost/(income) including administration costs and taxes paid during the period 30 23 48 6 10 117 (Gains)/losses on plan settlements not specified in the terms of the plan — — (2 ) — 4 2 Actuarial (gains)/losses on plan curtailments (51 ) 2 — — (3 ) (52 ) Contributions from plan members — — — — (3 ) (3 ) Expense recognized directly in profit or loss 49 67 108 6 48 278 Remeasurement of net defined-benefit (asset)/liability (actuarial gains and losses) 70 1 (161 ) 165 34 109 Expense/(gain) for the period 119 68 (53 ) 171 82 387 There were no significant events affecting Sanofi’s pension and other post-employment benefit plans during 2018. 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) 2018 2017 2016 France Germany USA UK France Germany USA UK France Germany USA UK Actuarial gains/(losses) arising during the period (a) 155 13 38 (7 ) (35 ) 33 (77 ) 48 (70 ) (1 ) 161 (165 ) Comprising: Gains/(losses) on experience adjustments (b) 21 (154 ) (131 ) (118 ) 35 159 76 114 58 149 77 442 Gains/(losses) on demographic assumptions (7 ) (67 ) 7 (144 ) — — 20 53 (6 ) — 79 — Gains/(losses) on financial assumptions 141 234 162 255 (70 ) (126 ) (173 ) (119 ) (122 ) (150 ) 5 (607 ) (a) Gains and losses arising from changes in assumptions are due primarily to changes in the discount rate. (b) Experience adjustments are mainly due to the effect of trends in the financial markets on plan assets. The net pre-tax (€ million) 2018 2017 2016 Net pre-tax 2,834 (3,035 ) (3,006 ) 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) 2018 2017 2016 Present value of wholly or partially funded obligations in respect of pension and other post-employment benefit plans 10,995 11,915 11,713 Present value of unfunded obligations 1,060 1,097 1,375 Total 12,055 13,012 13,088 The total expense for pensions and other post-employment benefits (€285 million in 2018) is allocated between income statement line items as follows: (€ million) 2018 2017 2016 Cost of sales 67 63 60 Research and development expenses 77 48 48 Selling and general expenses 84 95 113 Other operating (income)/expenses, net (21 ) — — Restructuring costs 8 45 (51 ) Financial expenses 70 87 108 Total 285 338 278 The estimated amounts of employer’s contributions to plan assets in 2019 are as follows: (€ million) France Germany USA UK Other Total Employer’s contributions in 2019 (estimate): 2019 — — — 3 37 40 The table below shows the expected timing of benefit payments under pension and other post-employment benefit plans for the next ten years: (€ million) France Germany USA UK Other Total Estimated future benefit payments: 2019 92 189 149 117 57 604 2020 95 195 145 120 55 610 2021 116 200 148 124 56 644 2022 66 205 149 128 59 607 2023 84 210 144 132 65 635 2024 to 2028 550 1,063 732 726 363 3,434 The table below shows estimates as of December 31, 2018 for the timing of future payments in respect of unfunded pension and other post-employment benefit plans: Payments due by period (€ million) Total Less than 1 year 1 to 3 years 3 to 5 years More than 5 years Estimated payments 1,060 62 115 118 765 D.19.2. Restructuring provisions The table below shows movements in restructuring provisions classified in non-current (€ million) 2018 2017 2016 Balance, beginning of period 1,086 1,420 1,343 Of which: •  Classified in non-current 514 744 762 •  Classified in current liabilities 572 676 581 Change in provisions recognized in profit or loss for the period 1,035 297 667 Provisions utilized (605 ) (616 ) (641 ) Transfers 54 7 38 Unwinding of discount — 3 4 Currency translation differences 2 (25 ) 9 Balance, end of period 1,572 1,086 1,420 Of which: •  Classified in non-current 632 514 744 •  Classified in current liabilities 940 572 676 Provisions for employee termination benefits as of December 31, 2018 amounted to €895 million (versus €862 million as of December 31, 2017 and €1,159 million as of December 31, 2016). The provisions apply mainly to France, and relate to various early retirement plans: • plans with termination of employment contracts such as cessation of employment plans and end-of-career • plans without termination of employment contracts, such as the “Forward” end-of-career end-of-career 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); • 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 2.03 years, 2.12 years and 2.51 years as of December 31, 2018, 2017 and 2016, respectively. The timing of future termination benefit payments is as follows: December 31, 2018 (€ million) Benefit payments by period Total Less than 1 year 1 to 3 years 3 to 5 years More than 5 years Employee termination benefits •  France 623 302 242 71 8 •  Other countries 272 187 62 6 17 Total 895 489 304 77 25 December 31, 2017 (€ million) Benefit payments by period Total Less than 1 year 1 to 3 years 3 to 5 years More than 5 years Employee termination benefits •  France 588 257 281 49 1 •  Other countries 274 197 70 5 2 Total 862 454 351 54 3 December 31, 2016 (€ million) Benefit payments by period Total Less than 1 year 1 to 3 years 3 to 5 years More than 5 years Employee termination benefits •  France 933 374 413 142 4 •  Other countries 226 182 35 4 5 Total 1,159 556 448 146 9 Restructuring provisions as of December 31, 2018 include (i) €68 million (versus €104 million as of December 31, 2017 and €163 million as of December 31, 2016) relating to a five-year commitment to Evotec regarding the Toulouse R&D site in France; (ii) €283 million allocated to contract penalties on termination of the initial Immuno-Oncology research agreement, paid to Regeneron in January 2019 (see Notes C.1. and D.27.); and (iii) €182 million relating to the transfer to Evotec of the infectious diseases early-stage R&D portfolio and research unit. D.19.3. Other provisions Other provisions include provisions for risks and litigation relating to environmental, commercial and product liability matters. (€ million) 2018 2017 2016 Environmental risks and remediation 680 686 732 Product liability risks, litigation and other 1,288 1,289 1,121 Total 1,968 1,975 1,853 Provisions for environmental risks and remediation mainly relate to contingencies arising from business divestitures. 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 €150 million of those provisions will be utilized in 2019, and €328 million over the period from 2020 through 2023. “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, or contingencies arising from business divestitures (other than environmental risks). 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. Other non-current “Other non-current The estimated tax charge on deemed repatriation attributable to the accumulated earnings of non-US non-current non-current (€ million) 2018 2017 2016 Non-current (a) 1,407 1,614 924 Other non-current 323 342 216 Total 1,730 1,956 1,140 (a) Non-current D.19.5. Current provisions and other current liabilities Current provisions and other current liabilities (€ million) 2018 2017 (a) 2016 (a) Taxes payable 733 1,180 1,134 Employee-related liabilities 1,989 1,922 1,967 Restructuring provisions (see Note D.19.2.) 940 572 676 Interest rate derivatives (see Note D.20.) — — 2 Currency derivatives (see Note D.20.) 90 58 130 Amounts payable for acquisitions of non-current 497 387 451 Other current liabilities 5,112 5,093 5,824 Total 9,361 9,212 10,184 (a) Includes the effects of first-time application of IFRS 15 on revenue recognition (See Note A.2.1.1.). “Other current liabilities” includes in particular the current portion of provisions for litigation, sales returns and other risks; amounts due to investments accounted for using the equity method (see Note D.6.); and amounts due to governmental agencies and healthcare authorities (see Note D.23.).

Derivative financial instrument

Derivative financial instruments and market risks	12 Months Ended
	Dec. 31, 2018
Text block1 [abstract]
Derivative financial instruments and market risks	D.20. Derivative financial instruments and market risks The table below shows the fair value of derivative instruments as of December 31, 2018, 2017 and 2016: (€ million) Non-current Current Total Non-current liabilities Current liabilities Total liabilities Market value at December 31, 2018 (net) Market value at December 31, 2017 (net) Market value at December 31, 2016 (net) Currency derivatives — 134 134 — (90 ) (90 ) 44 71 (22 ) operating — 42 42 — (35 ) (35 ) 7 3 (25 ) financial — 92 92 — (55 ) (55 ) 37 68 3 Interest rate derivatives 19 30 49 (7 ) — (7 ) 42 51 100 Total 19 164 183 (7 ) (90 ) (97 ) 86 122 78 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, 2018, 2017 or 2016. Counterparty risk As of December 31, 2018, all currency and interest rate hedges were contracted with leading banks, and no single counterparty accounted for more than 18% of the notional amount of Sanofi’s overall currency and interest rate positions. a) Currency derivatives used to manage operating risk exposures Sanofi operates a foreign exchange risk hedging policy to reduce the exposure of operating income to exchange rate movements. This policy involves regular assessments of Sanofi’s worldwide foreign currency exposure, based on foreign currency transactions carried out by the parent company and its subsidiaries. Those transactions mainly comprise sales, purchases, research costs, co-marketing co-promotion The table below shows operating currency hedging instruments in place as of December 31, 2018, with the notional amount translated into euros at the relevant closing exchange rate: December 31, 2018 Of which derivatives designated as cash flow hedges Of which derivatives not (€ million) Notional Fair Notional Fair Of which Notional Fair value Forward currency sales 4,002 — — — — 4,002 — of which US dollar 1,723 (7 ) — — — 1,723 (7 ) of which Singapore dollar 652 1 — — — 652 1 of which Chinese yuan renminbi 451 (1 ) — — — 451 (1 ) of which Saudi riyal 100 1 — — — 100 1 of which Russian rouble 88 5 — — — 88 5 Forward currency purchases 2,036 7 — — — 2,036 7 of which US dollar 514 8 — — — 514 8 of which Singapore dollar 500 1 — — — 500 1 of which Japanese yen 197 3 — — — 197 3 of which Chinese yuan renminbi 163 (1 ) — — — 163 (1 ) of which Canadian dollar 106 (2 ) — — — 106 (2 ) Total 6,038 7 — — — 6,038 7 The above positions mainly hedge future material foreign-currency cash flows arising after the end of the reporting period in relation to transactions carried out during the year ended December 31, 2018 and recognized in the balance sheet at that date. Gains and losses on hedging instruments (forward contracts) are calculated and recognized in parallel with the recognition of gains and losses on the hedged items. Due to this hedging relationship, the commercial foreign exchange profit or loss on these items (hedging instruments and hedged transactions) will be immaterial in 2019. The table below shows operating currency hedging instruments in place as of December 31, 2017, with the notional amount translated into euros at the relevant closing exchange rate: December 31, 2017 Of which derivatives designated as cash flow hedges Of which derivatives not (€ million) Notional Fair Notional Fair Of which Notional Fair value Forward currency sales 3,592 11 — — — 3,592 11 of which US dollar 1,043 15 — — — 1,043 15 of which Singapore dollar 870 1 — — — 870 1 of which Chinese yuan renminbi 327 (1 ) — — — 327 (1 ) of which Japanese yen 248 1 — — — 248 1 of which Saudi riyal 144 2 — — — 144 2 Forward currency purchases 1,649 (8 ) — — — 1,649 (8 ) of which Japanese yen 373 (3 ) — — — 373 (3 ) of which Singapore dollar 360 (4 ) — — — 360 (4 ) of which US dollar 205 (2 ) — — — 205 (2 ) of which Chinese yuan renminbi 196 — — — — 196 — of which Hungarian forint 81 1 — — — 81 1 Total 5,241 3 — — — 5,241 3 The table below shows operating currency hedging instruments in place as of December 31, 2016, with the notional amount translated into euros at the relevant closing exchange rate: December 31, 2016 Of which derivatives Of which derivatives not (€ million) Notional Fair Notional Fair Of which Notional Fair value Forward currency sales 3,963 (25 ) — — — 3,963 (25 ) of which US dollar 1,850 (17 ) — — — 1,850 (17 ) of which Chinese yuan renminbi 453 (2 ) — — — 453 (2 ) of which Swiss franc 253 (1 ) — — — 253 (1 ) of which Japanese yen 206 5 — — — 206 5 of which Singapore dollar 156 1 — — — 156 1 Forward currency purchases 1,517 — — — — 1,517 — of which US dollar 400 1 — — — 400 1 of which Japanese yen 283 (2 ) — — — 283 (2 ) of which Singapore dollar 233 1 — — — 233 1 of which Swiss franc 84 — — — — 84 — of which Hungarian forint 82 — — — — 82 — Total 5,480 (25 ) — — — 5,480 (25 ) b) Currency and interest rate derivatives used to manage financial exposure The cash pooling arrangements for foreign subsidiaries outside the euro zone, and some of Sanofi’s financing activities, expose certain Sanofi entities to financial foreign exchange risk (i.e. the risk of changes in the value of borrowings and loans denominated in a currency other than the functional currency of the borrower or lender). That foreign exchange exposure is hedged using derivative instruments (currency swaps or forward contracts) that alter the currency split of Sanofi’s net debt once those instruments are taken into account. The table below shows financial currency hedging instruments in place, with the notional amount translated into euros at the relevant closing exchange rate: 2018 2017 2016 (€ million) Notional Fair Expiry Notional Fair Expiry Notional Fair Expiry Forward currency sales 7,762 17 5,074 86 5,298 (28 ) of which US dollar 5,500 (a) 38 2019 3,542 50 2018 3,356 (37 ) 2017 of which Japanese yen 973 (24 ) 2019 867 34 2018 1,036 — 2017 of which Australian dollar 196 5 2019 281 1 2018 254 5 2017 Forward currency purchases 7,291 20 4,657 (18 ) 5,980 31 of which US dollar 4,165 (17 ) 2019 242 (10 ) 2018 3,967 30 2017 of which Singapore dollar 2,022 33 2019 2,281 (23 ) 2018 878 5 2017 of which Chinese yuan renminbi 427 — 2019 158 3 2018 168 — 2017 Total 15,053 37 9,731 68 11,278 3 (a) Includes forward sales with a notional amount of $3,615 million expiring in 2019, designated as a hedge of Sanofi’s net investment in Bioverativ. As of December 31, 2018, the fair value of these forward contracts represented an asset of €24 million; the opposite entry was recognized in Other comprehensive income , with the impact on financial income and expense being immaterial. These forward currency contracts generate a net financial foreign exchange gain or loss arising from the interest rate differential between the hedged currency and the euro, given that the foreign exchange gain or loss on the foreign-currency borrowings and loans is offset by the change in the intrinsic value of the hedging instruments. The interest rate differential is recognized within Cost of net debt (see Note D.29.). Sanofi may also hedge some future foreign-currency investment or divestment cash flows. Sanofi issues debt in two currencies, the euro and the US dollar, and also invests its cash and cash equivalents in those currencies (see Note D.17.). The floating-rate portion of this net debt exposes Sanofi to rises in interest rates, primarily in the Eonia and Euribor benchmark rates (for the euro) and in US Libor and Federal Fund Effective (for the US dollar). To optimize the cost of debt or reduce the volatility of debt, Sanofi uses derivative instruments (interest rate swaps, cross currency swaps) that alter the fixed/floating rate split of its net debt. The table below shows instruments of this type in place as of December 31, 2018: Notional amounts by expiry date as of December 31, 2018 Of which designated as fair value hedges Of which designated as cash flow hedges (€ million) 2019 2020 2021 2022 2023 2024 Total Fair value Notional amount Fair value Notional amount Fair value Of which recognized in equity Interest rate swaps — pay capitalized Eonia / receive 1.58% 1,550 — — — — — 1,550 30 1,550 30 — — — pay capitalized Eonia / receive 0.06% — — — 2,000 — — 2,000 15 2,000 15 — — — pay 1.81% / receive 3-month — 436 — — — — 436 5 — — 436 5 — pay 3-month — 436 — — — — 436 (1 ) 436 (1 ) — — — receive capitalized Eonia / pay 1.48% (a) — — — 42 57 — 99 (6 ) 99 (6 ) — — — Total 1,550 872 — 2,042 57 — 4,521 42 4,085 38 436 5 — (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 instruments of this type in place as of December 31, 2017: Notional amounts by expiry date as of December 31, 2017 Of which designated as fair value hedges Of which designated as cash flow hedges (€ million) 2018 2019 2020 2021 2022 2023 Total Fair Notional amount Fair value Notional amount Fair value Of which recognized in equity Interest rate swaps pay capitalized Eonia / receive 1.58% — 1,550 — — — — 1,550 58 1,550 58 — — — pay capitalized Eonia / receive 0.06% — — — — 1,800 — 1,800 (6 ) 1,800 (6 ) — — — pay 1.81% / receive 3-month — — 417 — — — 417 2 — — 417 2 — pay 3-month — — 417 — — — 417 3 417 3 — — — receive capitalized Eonia / pay 1.48% — — — — 42 57 99 (6 ) — — — — — Total — 1,550 834 — 1,842 57 4,283 51 3,767 55 417 2 — The table below shows instruments of this type in place as of December 31, 2016: Notional amounts by expiry date as of December 31, 2016 Of which Of which designated as cash flow hedges (€ million) 2017 2018 2019 2020 2021 2022 Total Fair Notional Fair Notional Fair Of which Interest rate swaps pay capitalized Eonia / receive 1.58% — — 1,550 — — — 1,550 88 1,550 88 — — — pay 3-month 428 — — — — — 428 3 428 3 — — — pay 3-month — — — 475 — — 475 10 475 10 — — — pay 1.22% / receive 3-month & 6-month 475 — — — — — 475 (2 ) — — 475 (2 ) — pay capitalized Eonia / receive -0.01% — — — — — 300 300 1 300 1 — — — Total 903 — 1,550 475 — 300 3,228 100 2,753 102 475 (2 ) — 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) 2018 2017 2016 Derivative Derivative Derivative Derivative Derivative Derivative Gross carrying amounts before offset (a) 183 (97 ) 196 (74 ) 210 (132 ) Gross amounts offset (in accordance with IAS 32) (b) — — — — — — Net amounts as reported in the balance 183 (97 ) 196 (74 ) 210 (132 ) Effects of other netting arrangements (not fulfilling the IAS 32 criteria for offsetting) (d) — — Financial instruments (81 ) 81 (67 ) 67 (97 ) 97 Fair value of financial collateral N/A N/A N/A N/A N/A N/A Net exposure (c) + (d) 102 (16 ) 129 (7 ) 113 (35 )

Off balance sheet commitments

Off balance sheet commitments	12 Months Ended
	Dec. 31, 2018
Text block1 [abstract]
Off balance sheet commitments	D.21. 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, 2018 Payments due by period (€ million) Total Less than 1 to 3 3 to 5 More than Operating leases (a) 2,427 289 457 378 1,303 Irrevocable purchase commitments (b) •  given (c) 6,549 3,654 1,247 489 1,159 •  received (175 ) (120 ) (21 ) (12 ) (22 ) Research and development license agreements •  commitments related to R&D and other commitments (d) 954 675 257 14 7 •  potential milestone payments (e) 3,241 249 728 947 1,317 Total 12,996 4,747 2,668 1,816 3,764 (a) Operating leases as of December 31, 2018 include €95 million of commitments given to joint ventures. (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, 2017, irrevocable commitments amounted to €5,500 million given and €(181) million received. (c) Irrevocable purchase commitments given as of December 31, 2018 include €1,194 million of commitments to joint ventures. (d) Commitments related to R&D, and other commitments, amounted to €951 million as of December 31, 2017. (e) This line includes only potential milestone payments on projects regarded as reasonably possible, i.e. on projects in the development phase. Potential milestone payments as of December 31, 2017 amounted to €1,907 million. Operating leases Sanofi leases some of the property and equipment used in the ordinary course of business under operating leases. The majority of future operating lease rental commitments relate to real estate assets; the remainder relate to vehicles and other leased assets. The table below shows future minimum lease payments due under non-cancelable (€ million) 2018 2017 2016 Commitments under operating leases (a) 2,427 1,452 1,507 Rental expense 345 291 309 (a) The increase in 2018 mainly reflects a commitment relating to a new lease contracted in the United States. Research and development license agreements 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. The “Research and development license agreements” line comprises future service commitments to fund research and development or technology, and potential milestone payments regarded as reasonably possible (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). It excludes commitments relating to projects in the research phase (€6.8 billion in 2018, €7.2 billion in 2017, €6.2 billion in 2016), and payments contingent upon the attainment of sales targets once a product is commercialized (€9.9 billion in 2018, €10.1 billion in 2017, €8.2 billion in 2016). Major agreements entered into during 2018 were as follows: On January 7, 2018, Sanofi and Alnylam Pharmaceuticals, Inc. (“Alnylam”) announced a strategic restructuring of their alliance to develop RNAi therapeutics for the treatment of rare genetic diseases. Under the new agreement, Sanofi assumes full responsibility for the worldwide development and commercialization of fitusiran, while Alnylam assumes such responsibility for patisiran and ALN-TTRsc02. ALN-TTRsc02 On January 7, 2018, Celgene announced the acquisition of Impact Biomedicines for $7 billion, comprising an upfront payment of $1.1 billion and variable consideration contingent on future performances totaling $5.9 billion. In 2016, Sanofi sold all its rights to fedratinib (which it held following the 2010 acquisition of TargeGen Inc., an unquoted biotech company specializing in the treatment of blood disorders), and in exchange received a 10% equity interest in Impact Biomedicines. Under the terms of the offer, Sanofi received a payment of $118 million and is entitled to receive future variable payments not exceeding $776 million in aggregate, along with royalties on marketed products derived from Impact Biomedicines development programs. On January 8, 2018, Sanofi and Regeneron announced that they had (i) amended their collaboration agreement on the development and commercialization of human therapeutic antibodies; (ii) amended their Immuno-Oncology License and Collaboration Agreement on the development of cemiplimab (REGN2810); and (iii) agreed a limited waiver and amendment of the Amended and Restated Investor Agreement pursuant to a letter agreement (the “2018 Letter Agreement”); (see Note C.1.). On February 8, 2018, Sanofi signed a partnership agreement with AnaBios Corporation to develop and commercialize new treatments for irregular heartbeat, primarily atrial fibrillation. On February 12, 2018, Sanofi Pasteur signed a partnership agreement with SK Chemicals under which Sanofi acquired exclusive development and commercialization rights in the United States and Europe for vaccines derived from the cell-based technology developed by SK Chemicals. On June 8, 2018, Sanofi signed a strategic partnership agreement in oncology with Revolution Medicines, an innovative biotech company that develops targeted-action small molecules. Under the agreement, the two companies will jointly develop the principal candidate derived from Revolution Medicines biological research: RMC 4630, an inhibitor of SHP2 (PTPN11), a cellular enzyme in the protein tyrosine phosphatase family that plays an important role in multiple forms of cancer; the first clinical trials in humans are expected this year. On June 11, 2018, Sanofi Pasteur entered into a partnership agreement with Translate Bio to develop messenger RNA (mRNA) vaccines derived from Translate Bio technology for five infectious disease pathogens, with an option to extend to additional pathogens. If that option is exercised, the total value of the transaction would rise to $805 million. In addition, by acquiring all of the outstanding shares of Bioverativ on March 8, 2018 (see Note D.1.), Sanofi assumed the commitments made by that company to various partners under collaboration agreements, in particular: • with Sangamo Therapeutics, Inc. to research, develop, and commercialize therapeutics for hemoglobinopathies, in particular beta thalassemia and sickle cell disease, based on Sangamo’s gene therapy platform; and • with Bicycle Therapeutics Ltd. to discover, develop and commercialize innovative therapies for hemophilia and sickle cell disease. Sanofi also assumed the commitments regarding contingent consideration entered into by Bioverativ when the latter acquired True North Therapeutics (see Note D.18.). Finally, by acquiring all of the outstanding shares of Ablynx on June 19, 2018 (see Note D.1.), Sanofi obtained various commitments in favor of that company, mainly in respect of milestone payments relating to development projects and royalties under collaboration agreements between Ablynx and various partners, in particular: • with Boehringer Ingelheim in September 2007; • with Merck KGaa in September 2008; • with Merck & Co, Inc. in October 2012 and January 2014. On November 1, 2018, Sanofi signed a collaboration agreement with Denali Therapeutics Inc. 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. Other major agreements entered into by Sanofi in prior years are described below: • Immunext (2017): agreement to develop a novel antibody to treat auto-immune diseases such as multiple sclerosis and lupus. Under the agreement, Sanofi acquired an exclusive worldwide license to INX-021, • 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. • ImmunoGen (2017): amendment to the license and collaboration agreement signed in 2003. ImmunoGen granted Sanofi a fully paid and exclusive license to develop, manufacture and commercialize the full series of compounds developed by Sanofi using ImmunoGen technology. • Thermalin, Inc. (2017): worldwide collaboration to discover and develop novel engineered insulin analogues. The collaboration builds on Thermalin’s pioneering science, which alters the insulin molecule to achieve greater therapeutic performance. • Principia Biopharma, Inc. (2017): license agreement to develop Principia’s Bruton’s tyrosine kinase (BTK) inhibitor (PRN2246), in the treatment of multiple sclerosis and, potentially, other central nervous system diseases. • Hanmi Pharmaceutical Co., Ltd. (2016): amendment to the license agreement originally signed on November 5, 2015. Under the terms of the amendment, Sanofi returned to Hanmi the rights for a weekly-administered insulin, and Hanmi re-assumed • JHL Biotech, Inc. (2016): collaboration to develop and commercialize biological therapeutic treatments in China, with the potential for international expansion. JHL retains responsibility for development, registration and production, while Sanofi is responsible for commercialization. • DiCE Molecules (2016): five-year global collaboration to discover potential new therapeutics for up to 12 targets that encompass all disease areas of strategic interest to Sanofi. • 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. • Lexicon Pharmaceuticals, Inc. (2015): collaboration and license agreement to develop and commercialize sotagliflozin, an investigational dual inhibitor of sodium-glucose cotransporters 1 and 2 (SGLT-1 SGLT-2). • BioNTech A.G. (2015): exclusive collaboration and license agreement to discover and develop up to five cancer immunotherapies. • Evotec AG and Apeiron Biologics AG (2015): collaboration and license agreement to discover and develop first-in-class • Evotec International GmbH (2015): strategic research collaboration to develop beta cell-modulating diabetes treatments, which may reduce or eliminate the need for insulin injections. • Regeneron Pharmaceuticals, Inc. (2015): collaboration agreement on the discovery, development and commercialization of antibodies in the field of immuno-oncology; amendments to that agreement were signed (see Note C.1.). • Regeneron Pharmaceuticals, Inc. (2015): amendment to the September 2003 collaboration agreement on the development and commercialization of Zaltrap ® • Lead Pharma (2015): research collaboration and license agreement for the discovery, development and commercialization of small-molecule therapies directed against “ROR gamma t” nuclear hormone receptors to treat auto-immune diseases. • Voyager Therapeutics (2015): collaboration agreement for the discovery, development and commercialization of new gene therapies to treat serious disorders of the central nervous system. • Immune Design (2014): license agreement for the use of Immune Design’s GLAAS ® • Eli Lilly and Company (2014): agreement to pursue regulatory approval for non-prescription ® • Alnylam Pharmaceuticals Inc. (2014): extension of the strategic agreement to develop and commercialize treatments for rare genetic diseases. An amendment to that agreement was signed on January 7, 2018. • UCB (2014): scientific and strategic collaboration for the discovery and development of innovative anti-inflammatory small molecules, which have the potential to treat a wide range of immune-mediated diseases in areas such as gastroenterology and arthritis. • Ascendis (2010): licensing and patent transfer agreement on Transcon Linker and Hydrogel Carrier technology. The agreement enables Sanofi to develop, manufacture and commercialize products combining this technology with active molecules for the treatment of diabetes and related disorders. • Regulus Therapeutics Inc. (2010): discovery, development and commercialization of novel micro-RNA • Exelixis, Inc. (2009): global license agreement for XL765. 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, 2018): • Sanofi and Avila Therapeutics Inc. (acquired by Celgene Corporation in 2012) have decided to end their license and collaboration agreement on research into targeted covalent drugs for the treatment of cancers. The related commitments are no longer included in Sanofi’s off balance sheet disclosures as of December 31, 2018. Other agreements Sanofi has entered into two agreements, with Royalty Pharma (December 2014) and NovaQuest (December 2015), which have similar characteristics in that the partners jointly bear a portion of the remaining development costs of the project on a quarterly basis in return for royalties on future sales. These transactions are co-investments, • The products being developed under the December 2014 agreement with Royalty Pharma were launched in the United States and Europe, marking the end of the joint development programs. • Sanofi announced the discontinuation of development on the Clostridium Difficile On February 27, 2017, Sanofi and Lonza announced a strategic partnership in the form of a joint venture 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 will be made 50/50 by the two partners. In addition, Sanofi could pay Lonza in the region of €0.8 billion over the next fifteen years partly as its share of operating expenses and the cost of producing future batches, and partly to reserve capacity in the new facility. 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, 2018), 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. No other agreement or amendment falling within this category was entered into during the year ended December 31, 2018. D.21.2. Off balance sheet commitments relating to financing activities Credit facilities Undrawn credit facilities are as follows: December 31, 2018 Expiry (€ million) Total Less than 1 year 1 to 3 years 3 to 5 years More than 5 years General-purpose credit facilities 8,000 — 8,000 — As of December 31, 2018, total credit facilities amounted to €8,000 million (versus €8,010 million as of December 31, 2017 and €8,000 million as of December 31, 2016, excluding the Animal Health business). Guarantees The table below shows the amount of guarantees given and received: (€ million) 2018 2017 2016 Guarantees given: 3,010 2,986 3,946 •  Guarantees provided to banks in connection with credit facilities 1,307 1,318 2,189 •  Other guarantees given 1,703 1,668 1,757 Guarantees received (190 ) (181 ) (211 ) D.21.3. Off balance sheet commitments relating to Sanofi entities and business combinations Funding commitments to associates and joint ventures are disclosed in Note 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, 2018
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Legal and arbitral proceedings	D.22. 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 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 €1,288 million in 2018. 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 €680 million in 2018, 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 2008, both the legal entity Sanofi Pasteur MSD S.N.C., and a corporate officer of this company, as well as a former corporate officer of Sanofi Pasteur, were placed under investigation in an ongoing criminal inquiry in France relating to alleged side effects caused by the hepatitis B vaccine. In March 2012, Sanofi Pasteur and its former pharmacist in charge (i.e. the deputy Chief Executive Officer) were placed under an “advised witness” status. In March 2016, the investigating judges decided to dismiss the proceedings. Several civil parties appealed against this decision. On June 4, 2018, the Prosecutor General requested confirmation of the dismissal. The case has been adjourned for deliberation on June 14, 2019. In October 2017, the French Supreme Court ( Cour de cassation Cour d’appel In January 2018, the Appeal Court of Bordeaux found a causal link between hepatitis B vaccine and multiple sclerosis. Sanofi Pasteur Europe appealed this decision before the French Supreme Court ( Cour de cassation Plavix ® As of December 31, 2018, 20 Plavix ® ® ® Taxotere ® As of December 31, 2018, there were approximately 11,000 plaintiffs in courts across the country, with approximately 1,000 of those plaintiffs being spouses who have filed loss of consortium claims. Suits have been filed against affiliates of Sanofi under US state law for personal injuries allegedly sustained in connection with the use of Taxotere ® Taxotere ® 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 ® Depakine ® As of December 31, 2018, 66 individual claims, involving approximately 113 claimants, and a class action based on 14 claims have been filed against a French affiliate of Sanofi seeking indemnification under French law for personal injuries allegedly sustained by children in connection with the use of sodium valproate by their mothers during pregnancy to treat their epilepsy (Depakine ® ® Five lawsuits are being ruled on the merits. In May 2018, the French affiliate filed a motion to the French Supreme Court to reverse the decision rendered by the Court of Appeal of Orléans (France) against Sanofi in November 2017 ordering payment of approximately €2 million to the plaintiff and €1 million to the CPAM ( Caisse Primaire d’Assurance Maladie In another civil action before the Paris Civil Court brought against Sanofi, ONIAM ( Office National d’Indemnisation des Accidents Médicaux In the class action lawsuit filed by the APESAC ( Association des Parents d’Enfants souffrant du Syndrome de l’Anti-Convulsivant The French government has, through the 2017 Finance law adopted on December 29, 2016, set up a public fund which is meant to compensate loss or injury actually suffered in relation to the prescription of sodium valproate and its derivatives. The fund entered into force on June 1, 2017. The French affiliate has raised issue of conflict of interest of certain appointed experts, which led to those experts being either removed or replaced as per administrative decision. The indemnification committee of the public fund has started to issue final opinions addressed to the French affiliate as being held liable for the damages either in full or in part along with the French State. The French affiliate rejected the committee’s opinions and has accordingly not offered indemnification to the claimants who will receive compensation from the public fund as provided by the regulation governing it. An investigation is ongoing in relation to a criminal complaint against person unknown filed in May 2015. It is not possible, at this stage, to assess reliably the outcome of these cases or the potential financial impact on the Company. b) Patents Ramipril Canada Patent Litigation Sanofi has been involved in a number of legal proceedings involving companies which market generic Altace ® Each of Teva, Apotex and Riva initiated Section 8 damages claims against Sanofi in the Federal Court of Canada, seeking compensation for their inability to market a generic ramipril during the pendency of the NOC proceedings. Based on the ruling and guidelines issued from the Court, Sanofi and Teva reached an agreement in June 2012 on a confidential amount to satisfy Teva’s claim. In November 2012, the Court awarded Apotex CAD221 million. Sanofi appealed both Section 8 rulings. In March 2014, the Federal Court of Appeal dismissed Sanofi’s appeal with respect to Teva and issued a decision in the appeal with respect to Apotex increasing Apotex’s Section 8 award by an additional CAD23 million. On April 20, 2015, the Supreme Court of Canada dismissed Sanofi’s appeal, thereby affirming the decision of the Court of Appeal with respect to Apotex. The Riva Section 8 case, which had been stayed pending resolution of the Supreme Court Appeal, was settled following court-sponsored mediation in September 2015. In June 2011, while the Section 8 damages action was proceeding in Federal Court, 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”). The Ontario Action was stayed pending exhaustion of appeals in the Section 8 damages action and, despite having received full compensation in the Section 8 action, was reinitiated by Apotex after the conclusion of the appeals. In June 2017, the Canadian Supreme Court determined that the legal principles applied in the ramipril invalidity decision were unsound and in the fall of 2018 Sanofi sought to amend its statement of defense in the Ontario action to reflect this development. On November 8, 2018, the pleadings amendment was allowed on appeal, after initially being denied by the motions judge. On January 11, 2019, the motions judge denied Sanofi’s motion to seek summary judgment on the issue of applicability of the Statute of Monopolies in view of the allowed pleadings amendment. The trial for this matter, originally expected for fall 2019, will now likely be delayed significantly. Praluent ® Amgen filed four separate complaints against Sanofi and Regeneron in the United States District Court for the District of Delaware (“District Court”) asserting patent infringement on October 17, October 28, November 11, and November 18, 2014 relating to Sanofi and Regeneron’s Praluent ® ® non-infringement ® In early February 2017, the US Court of Appeals for the Federal Circuit (“Federal Circuit”) stayed (suspended) the permanent injunction for Praluent ® The District Court has set a jury trial on invalidity to begin in February 2019, with a jury trial on damages and possibly willful infringement immediately to follow, should Sanofi and Regeneron lose on validity. The District Court requested post-trial briefs on the permanent injunction issue should Sanofi and Regeneron lose on validity, and may also request a permanent injunction hearing in such a circumstance. The District Court also allowed each side to file one summary judgment motion, both of which were denied in January 2019. In July 2018, Amgen filed a petition for certiorari with the US Supreme Court asking the Supreme Court to review and overturn the October 5, 2017 Federal Circuit decision, in particular the validity issues. The petition was denied in January 2019. Praluent ® Amgen has filed three separate patent infringement lawsuits against Sanofi and Regeneron in Europe based on Amgen’s European patent EP2215124. On July 25, 2016, Amgen filed a lawsuit in the UK High Court of Justice, Chancery Division Patents Court against five Sanofi entities and Regeneron alleging that alirocumab infringes its ‘124 (UK) patent, seeking injunctive relief and unspecified damages; Sanofi has counterclaimed invalidity. In February 2017, the UK action was stayed (suspended) on terms agreed by the parties. Also on July 25, 2016, Amgen filed a lawsuit in Germany in the Regional Court, Düsseldorf against three Sanofi entities and Regeneron alleging that alirocumab infringes its ‘124 (DE) patent, seeking injunctive relief and unspecified damages. New oral proceedings are scheduled for April 2019. On September 26, 2016, Amgen filed a lawsuit in France in the Tribunal de Grande Instance Praluent ® The European Patent Office (EPO) granted Amgen’s European Patent EP2215124 on February 24, 2016. Also on February 24, 2016, Sanofi filed an opposition with the EPO requesting the revocation of Amgen’s ’124 patent in its entirety for all contracting states on the grounds that the subject-matter of the opposed patent is not patentable. On November 24, 2016, Sanofi filed a second opposition (in the name of three Sanofi affiliates named as defendants in the German infringement action – see above), and Regeneron filed a separate opposition, requesting revocation of Amgen’s ’124 patent. In November 2018, the EPO Opposition Division maintained Amgen’s patent claims in amended form. Subsequently, Sanofi and Regeneron each filed a notice of appeal. Praluent ® In May 2017, Amgen filed a lawsuit in the Tokyo District Court (TDC), against Sanofi K.K. for patent infringement of two of its Japanese Patents, JP5705288 and JP5906333. Amgen sought injunctive relief to prevent the infringing manufacture, use and sale of alirocumab, as well as destruction of Praluent ® non-infringement. The validity of these two Japanese patents was separately challenged by Sanofi in the Japanese Patent Office (JPO) by filing invalidation actions in 2016. In August 2017, the JPO upheld the patents’ claims in amended form. In December 2017, Sanofi filed an appeal to the Intellectual Property High Court (IPHC) demanding revocation of the JPO decision. In December 2018, the IPHC rendered its decision that Amgen’s patents are valid, upholding the JPO’s earlier decision. In January 2019, the TDC ruled in Amgen’s favor, finding its patents valid and infringed. The TDC did not order provisional enforcement of an injunction. Dupixent ® 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 IL-4R. In The EPO rendered its decision in November 2017 and revoked the patent in its entirety. The decision revoking the patent was issued in January 2018. In early 2018, Immunex appealed the decision of the EPO. A hearing date for the appeal has not been scheduled yet. 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. The issues in this opposition were similar to those made in the oppositions against EP2292665. Dupixent ® In March and July 2017, Sanofi and Regeneron filed collectively three petitions for Inter Partes Inter Partes In April 2017, Immunex filed a complaint in the U.S. District Court for the Central District of California against Sanofi and Regeneron asserting that the commercialization of Dupixent infringes U.S. Patent No. 8,679,487. In response, among other things, Sanofi and Regeneron asserted affirmative defenses of non-infringement, Plavix ® 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 February 2008, Spirit Pharmaceuticals Pty. Ltd. also filed a nullity action against Sanofi’s Australian enantiomer patent. The Spirit proceeding was consolidated with the Apotex proceeding. 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 ® On April 8, 2013, the Australian Department of Health and Ageing 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 (€276 million as of December 31, 2018), plus interest. Sanofi and BMS settled the patent litigation with Apotex in November 2014. In light of the Apotex settlement, the Commonwealth has requested that the Court consider a set of legal issues separate from trial that could simplify the trial. In December 2015, the Court held that the relevant statute does not preclude the Commonwealth from seeking damages in cases such as this. Sanofi and BMS have applied for special leave to appeal against this decision. Sanofi’s special appeal to the High Court on the issue of the invalidity of the patent was denied in November 2015. In May 2016, Sanofi’s and BMS’s application for special leave to appeal to the High Court of Australia was denied. Consequently, the substantive claim on damages sought by the Commonwealth has continued to trial. A decision is expected during the first half of 2019. c) Other litigation and arbitration CVR Trustee Claim In November 2015, American Stock Transfer & Trust Company LLC (“AST”), the Trustee of the CVR Agreement between AST and Sanofi-Aventis, dated March 30, 2011, filed a complaint against Sanofi in the US District Court for the Southern District of New York, alleging that Sanofi breached the CVR Agreement and the implied covenant of good faith and fair dealing, including by allegedly failing to use “Diligent Efforts,” as defined in the CVR Agreement, with respect to the regulatory approval and sale of Lemtrada ® On January 29, 2016, Sanofi moved to dismiss Counts II (breach of contract relating to the Product Sales Milestones) and III (breach of the implied covenant of good faith and fair dealing) of the complaint. In May 2016, AST submitted a notice of resignation as Trustee. Before the resignation became effective, AST filed a Supplemental Complaint seeking the entry of a declaratory judgment that it is entitled to, among other things, reimbursement for legal fees and expenses incurred by its outside counsel for the investigation and prosecution of the claims in the case under the CVR Agreement. In June 2016, a new Trustee, UMB Bank, N.A. (“UMB”) was appointed. In July 2016, UMB moved for partial summary judgment on its declaratory judgment claim seeking, among other things, the reimbursement of legal fees and expenses incurred by its outside counsel for the investigation and prosecution of the claims in the case. In September 2016, the Court issued an order denying (in part) Sanofi’s motion to dismiss Count II of the complaint, granting Sanofi’s motion to dismiss Count III of the complaint in its entirety, and denying UMB’s motion for partial summary judgment relating to its request for the payment of the fees and expenses incurred by its outside counsel. In October 2016, UMB appealed the portion of the order denying its motion for partial summary judgment to the US Court of Appeals for the Second Circuit. In December 2016, the US Court of Appeals for the Second Circuit granted Sanofi’s motion to dismiss the appeal for lack of appellate jurisdiction. In February 2017, the Trustee amended the complaint to assert breach of contract claims with respect to its requests for books and records, as well as its request for an audit. On March 24, 2017, the Trustee sought leave to amend its complaint for a second time to assert a breach of contract claim with respect to the Production Milestone, which request was granted on August 23, 2017. Discovery is ongoing with respect to the claims relating to the FDA approval milestone, Product Sales Milestone #1 and the Production Milestone. On October 6, 2017, the Trustee filed a motion for summary judgment with respect to its request for an audit pursuant to Section 7.6(a) of the CVR Agreement, such motion was ultimately denied. Expert discovery is expected to end in July 2019. d) Contingencies arising from certain Business Divestitures Sanofi and its subsidiaries, Hoechst and Aventis Agriculture, divested a variety of mostly chemical, including agro-chemical, businesses as well as certain health product businesses. As a result of these divestitures, the Company is subject to a number of ongoing contractual and legal obligations regarding the state of the sold businesses, their assets, and their liabilities. Aventis Behring Retained Liabilities The divestment of Aventis Behring and related protein therapies assets became effective on March 31, 2004. The purchase agreement contained customary representations and warranties running from Sanofi as seller to CSL Limited as purchaser. Sanofi has indemnification obligations that generally expired on March 31, 2006 (the second anniversary of the closing date). However, some indemnification obligations, having a longer duration, remain in effect. For example, indemnification obligations relating to the due organization, capital stock and ownership of Aventis Behring Companies ran through March 31, 2014, and product liability indemnification runs through March 31, 2019, subject to an extension for claims related to certain types of product liability notified before such date. Furthermore, for tax-related Under the indemnification agreement, Sanofi is generally obligated to indemnify CSL Limited, only to the extent indemnifiable, losses exceeding $10 million and up to a maximum aggregate amount of $300 million. For environmental claims, the indemnification due by Sanofi equals 90% of the indemnifiable losses. Product liability claims are generally treated separately, and the aggregate indemnification is capped at $500 million. Certain indemnification obligations, including those related to HIV liability, as well as tax claims, are not capped in amount. Aventis CropScience Retained Liabilities The sale by Aventis Agriculture S.A. and Hoechst GmbH (both legacy companies of Sanofi) of their aggregate 76% participation in Aventis CropScience Holding (ACS) to Bayer and Bayer CropScience AG (BCS), the wholly owned subsidiary of Bayer which holds the ACS shares, was effective on June 3, 2002. The Stock Purchase Agreement (SPA) dated October 2, 2001, contained customary representations and warranties with respect to the sold business, as well as a number of indemnifications, in particular with respect to: environmental liabilities (the representations and warranties and the indemnification are subject to a cap of €836 million, except for certain legal representations and warranties and specific environmental liabilities); taxes; certain legal proceedings; claims related to StarLink ® pre-closing Since December 2005, Aventis Agriculture and Hoechst GmbH have concluded several settlement agreements to resolve a substantial number of disputes with Bayer and BCS, including the termination of arbitration proceedings initiated in August 2003 for an alleged breach of a financial statement-related representation contained in the SPA, and numerous other warranty and indemnification claims, including certain environmental and product liabilities claims. A number of other outstanding claims remain unresolved. LLRICE601 and LLRICE604 – Arbitration On December 19, 2014, BCS initiated a claim for arbitration against Aventis Agriculture S.A. and Hoechst GmbH seeking indemnification under various provisions of the SPA, with a demand for €787.5 million. Bayer is seeking indemnification for damages allegedly suffered in several hundred individual complaints and lawsuits by rice growers, millers and distributors arising in US state and federal courts against a number of CropScience companies, formerly part of ACS before its divestiture, following the detection in 2006 of trace amounts of genetically-modified rice (the Liberty Link ® Sanofi does not consider that these claims constitute indemnifiable losses under the SPA and has opposed Bayer’s request for indemnification in an arbitration proceeding before DIS (German Arbitral Tribunal). The evidentiary hearing took place in May 2018 and the award is expected to be rendered no sooner than June 2019. Aventis Animal Nutrition Retained Liabilities Aventis Animal Nutrition S.A. and Aventis (both legacy companies of Sanofi) signed an agreement for the sale to Drakkar Holdings S.A. of the Aventis Animal Nutrition business effective in April 2002. The sale agreement contained customary representations and warranties. Sanofi’s indemnification obligations ran through April 2004, except for environmental indemnification obligations (which ran through April 2012), tax indemnification obligations (which run through the expiration of the applicable statutory limitation period), and antitrust indemnification obligations (which extend indefinitely). The indemnification undertakings are subject to an overall cap of €223 million, with a lower cap for certain environmental claims. Indemnification obligations for antitrust and tax claims are not capped. Celanese AG Retained Liabilities The demerger of the specialty chemicals business from Hoechst to Celanese AG (now trading as “Celanese GmbH”) became effective on October 22, 1999. Under the demerger agreement between Hoechst and Celanese, Hoechst expressly excluded any representations and warranties regarding the shares and assets demerged to Celanese. Celanese subsequently contributed rights and obligations relating to environmental liabilities resulting from the demerger agreement to a subsidiary CCC Environmental Management and Solutions GmbH & Co. KG (“CCC”). The following obligations of Hoechst are ongoing: • While all obligations of Hoechst (i) resulting from public law or (ii) pursuant to current or future environmental laws or (iii) vis-à-vis • To the extent Hoechst is liable to purchasers of certain of its divested businesses (as listed in the demerger agreement), CCC is liable to indemnify Hoechst, as far as environmental damages are concerned, for aggregate liabilities up to €250 million, liabilities exceeding such amount will be borne by Hoechst alone up to €750 million, and amounts exceeding €750 million will be borne 2 3 1 3 Rhodia Shareholder Litigation In January 2004, two minority shareholders of Rhodia and their respective investment vehicles filed two claims before the Commercial Court of Paris ( Tribunal de Commerce de Paris Sanofi is also aware of three criminal complaints filed in France by the same plaintiffs and of a criminal investigation order issued by the Paris public prosecutor following the submission of the report issued by the AMF regarding Rhodia’s financial communications. In 2006, the Commercial Court of Paris accepted Sanofi’s and the other defendants’ motion to stay the civil litigation pending the conclusion of the criminal proceedings. In December 2016, the Court of Appeals of Paris dismissed the appeal lodged by the same plaintiffs against the order of the investigating judge dated October 2015, dismissing all criminal charges in this case. The plaintiffs appealed the December 2016 decision before the French Supreme Court ( Cour de cassation Clariant Retained Liabilities – Specialty Chemicals Business Hoechst conveyed its specialty chemicals business to Clariant AG (Clariant) pursuant to a 1997 agreement. Clariant has undertaken to indemnify Hoechst for all costs incurred for environmental matters relating to purchased sites. However, certain indemnification obligations of Hoechst for environmental matters in favor of Clariant remain with Hoechst. Hoechst must indemnify Clariant indefinitely (i) with respect to sites taken over by Clariant, for costs which relate to environmental pollutions attributable to certain activities of Hoechst or of third parties, (ii) for costs attributable to four defined waste deposit sites in Germany which are located outside the sites taken over by Clariant (to the extent exceeding an indexed amount of approximately €20.5 million), (iii) for costs from certain locally concentrated pollutions in the sites taken over by Clariant but not caused by specialty chemicals activities in the past, and (iv) for 75% of the costs relating to a specific waste deposit site in Frankfurt, Germany. Infraserv Höchst Retained Liabilities By the Asset Contribution Agreement dated December 19/20, 1996, as amended in 1997, Hoechst contributed all lands, buildings, and related assets of the Hoechst site at Frankfurt Höchst to Infraserv GmbH & Co. Höchst KG. Infraserv Höchst undertook to indemnify Hoechst against environmental liabilities at the Höchst site and with respect to certain landfills. As consideration for the indemnification undertaking, Hoechst transferred to Infraserv Höchst approximately €57 million to fund reserves. In 1997, Hoechst also agreed it would reimburse current and future Infraserv Höchst environmental expenses up to €143 million. As a former operator of the land and as a former user of the landfills, Hoechst may ultimately be liable for costs of remedial action in excess of this amount. Boehringer Ingelheim (BI) Retained Liabilities Following the closing in January 2017 of the swap of Sanofi’s Animal Health business for BI’s Consumer Healthcare (CHC) business, both parties have issued claims against one another for breaches of representations, payments for certain studies, withdrawal of products from particular markets, and claims related to liabilities arising before Closing. The asset swap deal was structured such that the Consumer Health sale and purchase agreement and the Animal Health sale and purchase agreement are nearly identical and have mirroring indemnification provisions. Accordingly, both agreements contain escalation procedures to be followed to resolve claims amicably in advance of formal dispute resolution. Sanofi is working to investigate the validity of BI’s claims related to Animal Health and to pursue its claims pertaining to Consumer Health.

Provisions for discounts, rebat

Provisions for discounts, rebates and sales returns	12 Months Ended
	Dec. 31, 2018
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Provisions for discounts, rebates and sales returns	D.23. Provisions for discounts, rebates and sales returns Adjustments between gross sales and net sales, as described in Note B.14., 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 and discounts Sales Other Total Balance at January 1, 2016 2,173 672 349 944 480 5 4,623 Provision related to current period sales 5,240 1,869 4,132 5,394 547 14 17,196 Net change in provision related to prior period sales (6 ) — (8 ) (20 ) 18 (1 ) (17 ) Payments made (5,078 ) (1,796 ) (4,204 ) (5,230 ) (509 ) (15 ) (16,832 ) Currency translation differences 69 26 11 23 14 — 143 Balance at December 31, 2016 (c) 2,398 771 280 1,111 550 3 5,113 Provision related to current period sales 5,131 2,027 4,069 5,897 537 29 17,690 Net change in provision related to prior period sales (46 ) (11 ) (8 ) 30 (11 ) — (46 ) Payments made (5,129 ) (2,031 ) (3,925 ) (5,897 ) (466 ) (26 ) (17,474 ) Currency translation differences (268 ) (93 ) (39 ) (74 ) (63 ) — (537 ) Balance at December 31, 2017 (c) 2,086 663 377 1,067 547 6 4,746 Changes in scope of consolidation 37 2 — (123 ) — 2 (82 ) Provision related to current period sales 4,624 2,038 3,620 5,942 465 56 16,745 Net change in provision related to prior period sales (2 ) (4 ) (1 ) (11 ) (35 ) 3 (50 ) Payments made (4,673 ) (2,055 ) (3,714 ) (5,732 ) (448 ) (54 ) (16,676 ) Currency translation differences 76 30 12 (3 ) 17 — 132 Balance at December 31, 2018 (c) 2,148 674 294 1,140 546 13 4,815 (a) Primarily the US government’s Medicare and Medicaid programs. (b) Mainly rebates and other price reductions granted to healthcare authorities in the United States. (c) Provisions related to US net sales amounted to €3,509 million as of December 31, 2018, €3,487 million as of December 31, 2017 and €3,818 million as of December 31, 2016.

Personnel costs

Personnel costs	12 Months Ended
	Dec. 31, 2018
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Personnel costs	D.24. Personnel costs Total personnel costs include the following items: (€ million) 2018 2017 (a) 2016 (a) Salaries 6,547 6,592 6,424 Social security charges (including defined-contribution pension plans) 1,954 1,977 1,948 Stock options and other share-based payment expense 282 258 250 Defined-benefit pension plans 261 275 273 Other employee benefits 225 219 224 Total 9,269 9,321 9,119 (a) Excluding personnel costs for the Animal Health business: immaterial in 2017 and €0.6 billion in 2016. The total number of registered employees (excluding those of the Animal Health business) was 104,226 as of December 31, 2018, compared with 106,566 as of December 31, 2017 and 106,859 as of December 31, 2016. Employee numbers by function as of December 31 are shown below: 2018 2017 (a) 2016 (a) Production 38,790 40,417 41,867 Research and development 15,140 14,764 15,148 Sales force 28,914 30,284 30,815 Marketing and support functions 21,382 21,101 19,029 Total 104,226 106,566 106,859 (a) Excluding employees of the Animal Health business: 4 employees in 2017 and 6,957 in 2016.

Other operating income

Other operating income	12 Months Ended
	Dec. 31, 2018
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Other operating income	D.25. Other operating income Other operating income Income from Sanofi’s pharmaceutical partners amounted to €32 million in 2018, €7 million in 2017, and €191 million in 2016 (of which €141 million related to Regeneron). Other operating income out-of-court

Other operating expenses

Other operating expenses	12 Months Ended
	Dec. 31, 2018
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Other operating expenses	D.26. Other operating expenses Other operating expenses In 2018, this line item includes €225 million of expenses relating to the agreement with Regeneron, versus €11 million in 2017 and €10 million in 2016. This reflects Regeneron’s share of profits/losses from the commercialization of monoclonal antibodies (€177 million in 2018) net of commercialization-related expenses incurred by Regeneron €388 million in 2018, along with Regeneron’s €14 million share of profits/losses generated by the commercialization of Zaltrap ® In 2018, Sanofi recognized provisions of €122 million, mainly to cover litigation and environmental risks, plus acquisition-related costs of €56 million. In 2017, Sanofi recognized an impairment loss of €87 million against property, plant and equipment associated with the dengue vaccine project. This line item also includes shares of profits due to alliance partners (other than BMS and the alliance partner under the Actonel ®

Restructuring costs and similar

Restructuring costs and similar items	12 Months Ended
	Dec. 31, 2018
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Restructuring costs and similar items	D.27. Restructuring costs and similar items Restructuring costs and similar items amounted to €1,480 million in 2018, €731 million in 2017 and €879 million in 2016, and comprise the following items: (€ million) 2018 2017 2016 Employee-related expenses 517 336 650 Expenses related to property, plant and equipment and to inventories 162 221 139 Compensation for early termination of contracts (other than contracts of employment) 352 61 31 Decontamination costs 5 (4 ) 3 Other restructuring costs 444 117 56 Total 1,480 731 879 Restructuring costs recognized in 2018 included: (a) termination benefit payments of €517 million in 2018, including provisions associated with the headcount adjustments in Europe announced in December 2018. (b) a provision of €283 million booked as of December 31, 2018 for penalties arising from the restructuring of the immuno-oncology research and development agreement with Regeneron, and in particular on termination of the collaboration on research programs included in the initial July 2015 agreement (see Note C.1) which gives Sanofi the option of pursuing its own immuno-oncology development projects independently; (c) losses on property, plant and equipment due to site closures or divestments under transformation or reorganization programs (€162 million); (d) the costs of transferring the infectious diseases early stage R&D pipeline and research unit. Those transfer costs amounted to €252 million and primarily consist of payments to Evotec over a five-year period, including an upfront payment of €60 million on finalization of the agreement in early July 2018. In 2017, restructuring costs mainly comprised employee-related expenses arising from headcount adjustment plans in the United States and Europe, and asset write-downs. Costs relating to Sanofi transformation programs included within the “Other restructuring costs” line, as defined in Note B.19., amounted to €145 million in 2018 compared with €110 million in 2017 and €45 million in 2016. The restructuring costs recognized in 2016 related mainly to the implementation of an organizational transformation program in France and the rest of the world as part of the 2020 strategic roadmap.

Other gains and losses, and lit

Other gains and losses, and litigation	12 Months Ended
	Dec. 31, 2018
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Other gains and losses, and litigation	D.28. Other gains and losses, and litigation In 2018, the line item Other gains and losses, and litigation pre-tax In 2017, this line item showed a net expense of €215 million, including an additional charge to provisions for vendor’s liability guarantees on past divestments and a negative price adjustment of €31 million on the 2016 divestment of Sanofi’s interest in the SPMSD joint venture. On December 30, 2016 Sanofi divested its interest in the SPMSD joint venture to MSD, generating a pre-tax

Financial expenses and income

Financial expenses and income	12 Months Ended
	Dec. 31, 2018
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Financial expenses and income	D.29. Financial expenses and income An analysis of Financial expenses Financial income (€ million) 2018 2017 (a) 2016 (a) Cost of debt (b) (396 ) (326 ) (310 ) Interest income (c) 123 89 73 Cost of net debt (273 ) (237 ) (237 ) Non-operating 6 (5 ) (2 ) Unwinding of discounting of provisions (d) (24 ) (33 ) (33 ) Net interest cost related to employee benefits (75 ) (92 ) (114 ) Gains/(losses) on disposals of financial assets 63 96 36 Impairment losses on financial assets, net of reversals — (7 ) (487 ) (e) Other 32 5 (19 ) Net financial income/(expenses) (271 ) (273 ) (856 ) comprising: Financial expenses (435 ) (420 ) (924 ) Financial income 164 147 68 (a) The results of the Animal Health business are presented separately in accordance with IFRS 5 (Non-Current (b) Includes net gains on interest rate and currency derivatives used to manage debt: €75 million in 2018, €20 million in 2017 and €50 million in 2016. (c) Includes net gains on interest rate and currency derivatives used to manage cash and cash equivalents: €51 million in 2018, €33 million in 2017 and €17 million in 2016. (d) Primarily on provisions for environmental risks, restructuring provisions, and provisions for product-related risks (see Note D.19.). (e) On October 5, 2016, Alnylam Pharmaceuticals, Inc. announced that it was terminating its revusiran development program, as a result of which its share price fell by 48% on October 6, 2016. Consequently, Sanofi recognized an impairment loss reflecting the difference between the historical acquisition cost of its shares in Alnylam and their market value. That impairment loss amounted to €457 million as of December 31, 2016. In 2018, 2017 and 2016, the impact of the ineffective portion of hedging relationships was not material.

Income tax expense

Income tax expense	12 Months Ended
	Dec. 31, 2018
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Income tax expense	D.30. 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) 2018 2017 (a) 2016 (a) Current taxes (1,212 ) (2,631 ) (1,869 ) Deferred taxes 731 909 544 Total (481 ) (1,722 ) (1,325 ) Income before tax and investments accounted for using the equity method 4,405 5,531 5,675 (a) The results of the Animal Health business are presented separately in accordance with IFRS 5 (Non-Current The difference between the effective tax rate and the standard corporate income tax rate applicable in France is explained as follows: (as a percentage) 2018 2017 2016 (a) Standard tax rate applicable in France 34.4 34.4 34.4 Difference between the standard French tax rate and the rates applicable to Sanofi (b) (16.4 ) (13.8 ) (7.5 ) Contribution on distributed income (3%) and associated changes (c) — (8.2 ) 2.0 Revisions to tax exposures and settlements of tax disputes (1.4 ) 1.9 (5.0 ) Impact of US tax reform (d) (4.3 ) 21.6 — Other items (e) (1.4 ) (4.8 ) (0.5 ) Effective tax rate 10.9 31.1 23.4 (a) The results of the Animal Health business are presented separately in accordance with IFRS 5 (Non-Current (b) 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. (c) In 2017, this line includes the consequences of the French Constitutional Council ruling of October 6, 2017 on the additional 3% contribution on dividends paid out in cash. In 2016, entities subject to corporate income tax in France were liable to pay an additional tax contribution in respect of amounts distributed by the entity. (d) For 2018, this line comprises an adjustment of €188 million to the estimated tax charge on deemed repatriation attributable to the accumulated earnings of non-US non-US (e) For 2018, “Other items” includes the net tax effect of taxable temporary differences associated with holdings in Sanofi subsidiaries. In determining the amount of the deferred tax liability for 2018, 2017 and 2016, Sanofi took into account changes in the ownership structure of certain subsidiaries. For 2017, the “Other items” line includes the impact of changes to tax rates in France, Belgium and the Netherlands. For 2016, it includes the effects of changes in tax rates in various countries, particularly in France, Hungary, Italy, Japan and the United States. For the periods presented, the amount of deferred tax assets recognized in profit or loss that were initially subject to impairment losses on 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, 2018
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Share of profit loss from investments accounted for using the equity method	D.31. 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 (€ million) 2018 2017 2016 Regeneron (a) 484 82 128 BMS co-promotion (b) 12 13 16 Other investments accounted for using the equity method 3 (10 ) (8 ) Total 499 85 136 (a) Includes the impact of amortization charged on the fair value remeasurement of Sanofi’s share of the acquired intangible assets and inventories of Regeneron. (b) Share of co-promotion The share of profits from Regeneron amounted to €484 million in 2018 compared with €82 million in 2017, with the increase attributable mainly to the increase in Regeneron’s profits after adjustment to align on Sanofi’s accounting policies. The SPMSD joint venture ceased to be accounted for by the equity method on March 8, 2016, the date on which it was announced that the joint venture was to be dissolved (see Note D.1.3.).

Net income attributable to non-

Net income attributable to non-controlling interests	12 Months Ended
	Dec. 31, 2018
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Net income attributable to non-controlling interests	D.32. Net income attributable to non-controlling The table below shows trends in Net income attributable to non-controlling (€ million) 2018 2017 2016 Share of co-promotion (a) 83 84 86 Share of net income attributable to other non-controlling 21 37 5 Total 104 121 91 (a) Share of co-promotion

Related party transactions

Related party transactions	12 Months Ended
	Dec. 31, 2018
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Related party transactions	D.33. 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, 2018, 2017 and 2016. A list of the principal companies controlled by Sanofi is presented in Note F.1. 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 (including one director holding office for four months in 2016 who was covered by a top-up The table below shows, by type, the compensation paid to key management personnel: (€ million) 2018 2017 2016 Short-term benefits (a) 38 31 32 Post-employment benefits 9 8 9 Share-based payment 33 15 22 Total recognized in profit or loss 80 54 63 (a) 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 top-up lump-sum (€ million) 2018 2017 2016 Aggregate top-up 59 68 72 Aggregate termination benefits and lump-sum 10 9 8

Disclosures about major custome

Disclosures about major customers and credit risk	12 Months Ended
	Dec. 31, 2018
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Disclosures about major customers and credit risk	D.34. 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. 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. Customer credit risk also arises as a result of the concentration of Sanofi’s sales with its largest customers, in particular certain wholesalers in the United States. Sanofi’s three largest customers respectively accounted for approximately 9%, 6% and 4% of consolidated revenues in 2018 (9%, 5% and 4% in 2017; 12%, 7% and 6% in 2016).

Segment information

Segment information	12 Months Ended
	Dec. 31, 2018
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Segment information	D.35. Segment information With effect from December 31, 2017 Sanofi has three operating segments: Pharmaceuticals, Consumer Healthcare and Human Vaccines (Vaccines). The Pharmaceuticals segment comprises the commercial operations of the following global franchises: Specialty Care (Rare Diseases, Multiple Sclerosis, Oncology, Immunology), Diabetes & Cardiovascular, Established Prescription Products and Generics, together with research, development and production activities dedicated to our Pharmaceuticals segment. This segment also includes associates whose activities are related to pharmaceuticals, in particular our share of Regeneron. The Consumer Healthcare segment comprises, for all geographical territories, the commercial operations for our Consumer Healthcare products, together with research, development and production activities dedicated to those products. The Vaccines segment comprises, for all geographical territories (including certain territories previously included in the Sanofi Pasteur MSD joint venture), the commercial operations of Sanofi Pasteur, together with research, development and production activities dedicated to vaccines. Inter-segment transactions are not material. The costs of Sanofi’s global functions (Medical Affairs, External Affairs, Finance, Human Resources, Legal Affairs, Information Solutions & Technologies, Sanofi Business Services, etc.) are managed centrally at group-wide level. The costs of those functions are presented within the “Other” category, which also includes other reconciling items such as retained commitments in respect of divested activities. D.35.1. Segment results The table below sets forth Sanofi’s net sales for the years ended December 31, 2018 and 2017: (€ million) Europe United States Other 2018 Europe United Other 2017 (a) Pharmaceuticals 7,303 7,897 9,485 24,685 7,485 8,152 9,536 25,173 Diabetes & Cardiovascular 1,401 2,635 2,047 6,083 1,375 3,530 2,003 6,908 of which Lantus ® 684 1,614 1,267 3,565 760 2,542 1,323 4,625 Toujeo ® 290 344 206 840 217 455 144 816 Established Prescription Products 3,330 751 4,762 8,843 3,494 1,269 5,055 9,818 of which Lovenox ® 870 38 557 1,465 951 58 565 1,574 Plavix ® 147 — 1,293 1,440 150 1 1,319 1,470 Specialty Care 2,004 4,387 1,878 8,269 1,865 3,203 1,610 6,678 of which Aubagio ® 385 1,157 105 1,647 387 1,084 96 1,567 Cerezyme ® 270 174 267 711 281 177 273 731 Myozyme ® ® 374 284 182 840 352 262 175 789 Jevtana ® 158 179 85 422 148 159 79 386 Dupixent ® 75 660 53 788 2 216 1 219 Generics 568 124 798 1,490 751 150 868 1,769 Consumer Healthcare 1,403 1,066 2,191 4,660 1,410 1,133 2,255 4,798 of which Allegra ® 17 207 172 396 12 233 177 422 Doliprane ® 281 — 52 333 277 — 46 323 Dulcolax ® 99 62 55 216 93 61 56 210 Pharmaton ® 19 — 71 90 20 — 79 99 Gold Bond ® — 207 4 211 — 198 3 201 Vaccines 728 2,577 1,813 5,118 630 2,570 1,901 5,101 of which Polio/Pertussis/Hib Vaccines 296 397 1,056 1,749 300 435 1,092 1,827 Influenza Vaccines 177 1,233 298 1,708 113 1,128 348 1,589 Total net sales 9,434 11,540 13,489 34,463 9,525 11,855 13,692 35,072 (a) Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.). The table below sets forth Sanofi’s net sales for the years ended December 31, 2017 and 2016: (€ million) Europe United Other Countries 2017 Europe United Other Countries 2016 Pharmaceuticals 7,473 8,152 9,497 25,122 7,532 8,913 9,469 25,914 Diabetes & Cardiovascular 1,375 3,530 2,000 6,905 1,381 4,511 1,907 7,799 of which Lantus ® 760 2,542 1,320 4,622 878 3,528 1,308 5,714 Toujeo ® 217 455 144 816 120 475 54 649 Established Prescription Products 3,473 1,269 5,019 9,761 3,642 1,490 5,179 10,311 of which Lovenox ® 951 58 566 1,575 1,027 54 555 1,636 Plavix ® 150 1 1,320 1,471 162 1 1,381 1,544 Specialty Care 1,865 3,203 1,610 6,678 1,707 2,737 1,506 5,950 of which Aubagio ® 387 1,084 96 1,567 308 908 79 1,295 Cerezyme ® 281 177 272 730 280 181 287 748 Myozyme ® ® 352 262 175 789 327 240 158 725 Jevtana ® 148 159 79 386 139 152 67 358 Dupixent ® 2 216 1 219 — — — — Generics 760 150 868 1,778 802 175 877 1,854 Consumer Healthcare 1,422 1,133 2,277 4,832 879 938 1,513 3,330 of which Allegra ® 12 233 178 423 9 243 165 417 Doliprane ® 277 — 46 323 260 — 49 309 Vaccines 630 2,570 1,901 5,101 268 2,540 1,769 4,577 of which Polio/Pertussis/Hib Vaccines 300 435 1,092 1,827 105 405 985 1,495 Influenza Vaccines 113 1,128 348 1,589 83 1,117 321 1,521 Total published net sales 9,525 11,855 13,675 35,055 8,679 12,391 12,751 33,821 Impact of IFRS 15 17 (12 ) Total net sales 35,072 33,809 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 • the amounts reported in the line items Restructuring costs and similar items Fair value remeasurement of contingent consideration Other gains and losses, and litigation • amortization and impairment losses charged against intangible assets (other than software and other rights of an industrial or operational nature) are eliminated; • the share of profits/losses from investments accounted for using the equity method is added; • net income attributable to non-controlling • other acquisition-related • restructuring costs relating to investments accounted for using the equity method are eliminated. The table below sets forth Sanofi’s segment results for the years ended December 31, 2018 and December 31, 2017, based on the new segment reporting model: December 31, 2018 (€ million) Pharmaceuticals Consumer Vaccines Other Total Net sales 24,685 4,660 5,118 — 34,463 Other revenues 252 — 962 — 1,214 Cost of sales (6,738 ) (1,539 ) (2,854 ) (190 ) (11,321 ) Research and development expenses (4,572 ) (143 ) (555 ) (624 ) (5,894 ) Selling and general expenses (5,431 ) (1,534 ) (710 ) (2,156 ) (9,831 ) Other operating income and expenses (37 ) 101 (4 ) (124 ) (64 ) Share of profit/(loss) from investments accounted for using the equity method 425 1 (3 ) — 423 Net income attributable to non-controlling (96 ) (10 ) — — (106 ) Business operating income 8,488 1,536 1,954 (3,094 ) 8,884 December 31, 2017 (a) (€ million) Pharmaceuticals Consumer Vaccines Other Total Net sales 25,173 4,798 5,101 — 35,072 Other revenues 287 — 862 — 1,149 Cost of sales (6,766 ) (1,612 ) (2,798 ) (271 ) (11,447 ) Research and development expenses (4,056 ) (123 ) (557 ) (736 ) (5,472 ) Selling and general expenses (5,649 ) (1,645 ) (728 ) (2,050 ) (10,072 ) Other operating income and expenses 34 94 (107 ) (17 ) 4 Share of profit/(loss) from investments accounted for using the equity method 212 1 1 — 214 Net income attributable to non-controlling (110 ) (15 ) — — (125 ) Business operating income 9,125 1,498 1,774 (3,074 ) 9,323 (a) Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.), and of the presentation of segment data using Sanofi’s new segment reporting model. Due to lack of available data and the over-complex and significant adjustments that would be required (in particular to our reporting tools), not all comparative information has been restated to reflect the changes arising from the new segment reporting model of 2017. Segment results for 2017 and 2016 are therefore also presented using the previous segment reporting model in the tables below: December 31, 2017 (a) (€ million) Pharmaceuticals (b) Vaccines (c) Other Total Sanofi Net sales 29,971 5,101 — 35,072 Other revenues 287 862 — 1,149 Cost of sales (8,630 ) (2,817 ) — (11,447 ) Research and development expenses (4,835 ) (637 ) — (5,472 ) Selling and general expenses (9,190 ) (881 ) (1 ) (10,072 ) Other operating income and expenses 180 (108 ) (68 ) 4 Share of profit/(loss) from investments accounted for using the equity method 213 1 — 214 Net income attributable to non-controlling (125 ) — — (125 ) Business operating income 7,871 1,521 (69 ) 9,323 (a) Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.). (b) Includes Consumer Healthcare and an allocation of global support function costs. Consumer Healthcare net sales were €4,798 million in 2017. (c) Includes an allocation of global support function costs. December 31, 2016 (a) (€ million) Pharmaceuticals (b) Vaccines (c) Other Total Sanofi Net sales 29,232 4,577 — 33,809 Other revenues 274 613 — 887 Cost of sales (8,348 ) (2,353 ) — (10,701 ) Research and development expenses (4,618 ) (554 ) — (5,172 ) Selling and general expenses (8,735 ) (743 ) — (9,478 ) Other operating income and expenses (1 ) (14 ) (112 ) (127 ) Share of profit/(loss) from investments accounted for using the equity method 131 48 — 179 Net income attributable to non-controlling (112 ) (1 ) — (113 ) Business operating income 7,823 1,573 (112 ) 9,284 (a) Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.). (b) Includes Consumer Healthcare and an allocation of global support function costs. Consumer Healthcare net sales were €3,330 million in 2016. (c) Includes an allocation of global support function costs. 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) 2018 2017 (a) 2016 (a) Business operating income 8,884 9,323 9,284 Share of profit/(loss) from investments accounted for using the equity method (b) (423 ) (214 ) (179 ) Net income attributable to non-controlling (c) 106 125 113 Amortization and impairment of intangible assets (2,888 ) (2,159 ) (1,884 ) Fair value remeasurement of contingent consideration 117 (159 ) (135 ) Expenses arising from the impact of acquisitions on inventories (d) (114 ) (166 ) — Restructuring costs and similar items (1,480 ) (731 ) (879 ) Other expenses related to business combinations (28 ) — — Other gains and losses, and litigation (e) 502 (215 ) 211 Operating income 4,676 5,804 6,531 Financial expenses (f) (435 ) (420 ) (924 ) Financial income 164 147 68 Income before tax and investments accounted for using the equity method 4,405 5,531 5,675 (a) Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.), and of the presentation of segment data using Sanofi’s new segment reporting model. (b) Excluding 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, and after elimination of Sanofi’s share of the business net income of Sanofi Pasteur MSD from the date when Sanofi and Merck announced their intention to end their joint venture (€52 million in 2016). (c) Excludes (i) restructuring costs and (ii) other adjustments attributable to non-controlling (d) This line records the impact of the workdown of acquired inventories remeasured at fair value at the acquisition date. (e) For 2018, the gain resulting from the European Generics business divestiture amounting to €510 million. For 2017, this line includes an adjustment to provisions for vendor’s liability guarantees relating to past divestments. For 2016, it includes the pre-tax (f) For 2016, this line includes an impairment loss of €457 million taken against Sanofi’s equity investment in Alnylam Pharmaceuticals, Inc. (see Note D.29.). 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 are: for the Pharmaceuticals segment, Regeneron Pharmaceuticals, Inc., the entities majority owned by BMS (see Note C.2.), and Infraserv GmbH & Co. Höchst KG; and for the Vaccines segment, Sanofi Pasteur MSD (until March 8, 2016; see Notes B.1. and D.1.3.). Acquisitions of intangible assets and property, plant and equipment correspond to acquisitions paid for during the period. 2018 (€ million) Pharmaceuticals Consumer Vaccines Total Investments accounted for using the equity method 3,352 20 30 3,402 Acquisitions of property, plant and equipment 1,046 5 364 1,415 Acquisitions of other intangible assets 434 7 121 562 2017 (€ million) Pharmaceuticals Consumer Vaccines Total Investments accounted for using the equity method (a) 2,815 19 13 2,847 Acquisitions of property, plant and equipment 1,033 9 346 1,388 Acquisitions of other intangible assets 367 9 192 568 (a) Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.), and of the presentation of segment data using Sanofi’s new segment reporting model. (€ million) 2016 Pharmaceuticals Vaccines Total Investments accounted for using the equity method (a) 2,888 4 2,892 Acquisitions of property, plant and equipment 904 315 1,219 Acquisitions of other intangible assets 807 57 864 (a) Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.), and of the presentation of segment data using Sanofi’s new segment reporting model. 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 pre-funded 2018 (€ million) Total Europe of which North of which Other Net sales 34,463 9,434 2,319 12,193 11,540 12,836 Non-current •   property, plant and equipment 9,651 5,871 3,163 2,719 2,238 1,061 •   goodwill 44,235 — — — — — •   other intangible assets 21,889 8,058 — 11,190 — 2,641 2017 (€ million) Total Europe of which North of which Other Net sales (a) 35,072 9,525 2,330 12,460 11,855 13,087 Non-current •   property, plant and equipment 9,579 5,969 3,180 2,560 2,142 1,050 •   goodwill 40,264 — — — — — •   other intangible assets 13,080 6,171 — 5,210 — 1,699 (a) Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.), and of the presentation of segment data using Sanofi’s new segment reporting model. (€ million) 2016 Total Europe of which North of which Other Net sales (a)/(b) 33,809 8,679 2,206 12,963 12,391 12,167 Non-current •   property, plant and equipment 10,019 6,068 3,413 2,850 2,447 1,101 •   goodwill 40,287 — — — — — •   other intangible assets 10,879 3,612 — 5,430 — 1,837 (a) Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.), and of the presentation of segment data using Sanofi’s new segment reporting model. (b) Due to a change in accounting presentation, VaxServe sales of non-Sanofi Other revenues from 2016 onwards (see Note B.13.2.). As stated in Note D.5., goodwill is not allocated by geographical region.

Exchanged_held-for-exchange Ani

Exchanged/held-for-exchange Animal Health business	12 Months Ended
	Dec. 31, 2018
Text block1 [abstract]
Exchanged/held-for-exchange Animal Health business	D.36. Exchanged/held-for-exchange In accordance with IFRS 5 (see Note B.7.), all assets of the Animal Health business and all liabilities directly related to those assets were classified as of December 31, 2016 in the line items Assets held for sale or exchange Liabilities related to assets held for sale or exchange 2016 Assets Property, plant and equipment 811 Goodwill 1,560 Other intangible assets 2,227 Investments accounted for using the equity method 12 Other non-current 41 Deferred tax assets 180 Inventories 629 Accounts receivable 471 Other current assets 83 Cash and cash equivalents 362 Total assets held for sale or exchange 6,376 Liabilities Long-term debt 6 Non-current 134 Deferred tax liabilities 198 Current debt 148 Accounts payable 241 Other current liabilities 438 Total liabilities related to assets held for sale or exchange 1,165 As of December 31, 2016, short-term debt owed by Animal Health entities to other consolidated entities amounted to €954 million; the amount of accounts receivable and accounts payable was immaterial. In accordance with the accounting policies described in Note B.7., intercompany asset and liability accounts between Animal Health entities and other consolidated entities were eliminated. As a consequence the balances related to these assets and liabilities are not included in the table above. In accordance with IFRS 5, the net income/loss of the Animal Health business is presented in a separate line item for 2017 and comparative periods (see Notes B.7. and D.2.). The table below provides an analysis of the main items included in the line item Net income/(loss) of the exchanged/held-for-exchange (€ million) 2018 2017 2016 Net sales — — 2,708 Gross profit — — 1,850 Operating income — — 678 Income before tax and investments accounted for using the equity method (a) (16 ) 6,343 672 Income tax expense (b) 3 (1,700 ) (359 ) Net income/(loss) of the exchanged/held-for-exchange (13 ) 4,643 314 (a) In 2017, this line shows the gain arising on the divestment of the Animal Health business in exchange for Boehringer Ingelheim’s Consumer Healthcare business, based on a total consideration of €10,557 million. (b) Income tax expense on the gain on divestment of the Animal Health business. In accordance with the policies described in Note B.7., transactions between companies belonging to the Animal Health business and other consolidated companies are eliminated. The amount of transactions eliminated from the income statement was immaterial for the periods presented. The table below presents basic and diluted earnings per share for the exchanged/held-for-exchange (€ million) 2018 2017 2016 Net income/(loss) of the exchanged/held-for-exchange (13 ) 4,643 314 Average number of shares outstanding (million) 1,247.1 1,256.9 1,286.6 Average number of shares after dilution (million) 1,255.2 1,266.8 1,296.0 – Basic earnings per share (in euros) (0.01 ) 3.69 0.24 – Diluted earnings per share (in euros) (0.01 ) 3.67 0.24

Principal accountants' fees and

Principal accountants' fees and services	12 Months Ended
	Dec. 31, 2018
Text block1 [abstract]
Principal accountants' fees and services	E/ Principal accountants’ fees and services PricewaterhouseCoopers Audit and Ernst & Young et Autres served as independent auditors of Sanofi for the year ended December 31, 2018 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, 2018 and 2017. Ernst & Young PricewaterhouseCoopers 2018 2017 2018 2017 (€ million) Amount % Amount % Amount % Amount % Audit: Statutory audit of separate and consolidated financial statements (a) 16.6 77 % 16.4 73 % 16.8 94 % 16.8 98 % Services other than statutory audit (b) 5.0 23 % 6.0 27 % 1.0 6 % 0.4 2 % Audit-related services (c) 4.0 4.9 0.7 0.4 Tax — — — — Other 1.0 1.1 0.3 — Total 21.6 100 % 22.4 100 % 17.8 100 % 17.2 100 % (a) Includes services provided by the independent auditors of the parent company and French subsidiaries: Ernst & Young: €8.1 million in 2018 and €7.6 million in 2017; PricewaterhouseCoopers €7.7 million in 2018 and €7.8 million in 2017. (b) Services other than statutory audit provided by Ernst & Young et Autres during 2018 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 divestment; • issuance of the report of the independent third party on social, environmental information. Services other than statutory audit provided by PricewaterhouseCoopers Audit during 2018 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; • assurance engagements, agreed-upon procedures, technical consultancy and work relating to Sanofi’s new information systems. (c) Includes services provided by the independent auditors of the parent company and French subsidiaries: Ernst & Young: €3.9 million in 2018 and €4.8 million in 2017; PricewaterhouseCoopers €0.7 million in 2018 and €0.3 million in 2017. Audit Committee pre-approval The Audit Committee of Sanofi has adopted a policy and established certain procedures for the approval of audit services and for the pre-approval

List of principal companies inc

List of principal companies included in the consolidation scope during 2018	12 Months Ended
	Dec. 31, 2018
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List of principal companies included in the consolidation scope during 2018	F/ List of principal companies included in the consolidation scope during 2018 F.1. Principal fully consolidated companies The table below shows the principal companies and their country of incorporation: Europe Financial interest (%) as Hoechst GmbH Germany 100.0 Sanofi-Aventis Deutschland GmbH Germany 100.0 Aventis Beteiligungsverwaltung GmbH Germany 100.0 Sanofi-Aventis GmbH Austria 100.0 Sanofi Belgium Belgium 100.0 Sanofi European Treasury Center Belgium 100.0 Ablynx N.V. Belgium 100.0 Genzyme Flanders BVBA Belgium 100.0 Sanofi-Aventis Denmark A/S Denmark 100.0 Sanofi-Aventis SA Spain 100.0 Sanofi Oy Finland 100.0 Sanofi France 100.0 Sanofi-Aventis France France 100.0 Sanofi Winthrop Industries France 100.0 Sanofi-Aventis Recherche et Développement France 100.0 Sanofi-Aventis Groupe France 100.0 Sanofi CLIR France 50.1 Sanofi Chimie France 100.0 Francopia France 100.0 Sanofi-Aventis Participations SAS France 100.0 Genzyme Polyclonals SAS France 100.0 Sanofi Pasteur (France) SA France 100.0 Aventis Pharma SA (France) France 100.0 Aventis Agriculture France 100.0 Biopark By Sanofi France 100.0 Chattem Greece S.A. Greece 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 Carraig Insurance DAC Ireland 100.0 Sanofi-Aventis Ireland Ltd Ireland 100.0 Genzyme Ireland Limited Ireland 100.0 Sanofi Spa Italy 100.0 Genzyme Global Sarl Luxembourg 100.0 Sanofi-Aventis Norge AS Norway 100.0 Sanofi-Aventis Netherlands B.V. Netherlands 100.0 Europe Financial interest (%) as Genzyme Europe BV Netherlands 100.0 Sanofi-Aventis Sp. z.o.o. Poland 100.0 Sanofi Produtos Farmaceuticos Lda Portugal 100.0 Sanofi-Aventis, s.r.o. Czech Republic 100.0 Sanofi-Aventis Romania SRL Romania 100.0 Sanofi-Synthelabo Ltd United Kingdom 100.0 Sanofi Pasteur Holding Limited United Kingdom 100.0 Chattem Limited (UK) United Kingdom 100.0 Sanofi-Aventis UK Holdings Limited United Kingdom 100.0 Genzyme Limited United Kingdom 100.0 May and Baker Limited United Kingdom 100.0 Aventis Pharma Limited United Kingdom 100.0 Fisons Limited United Kingdom 100.0 Limited Liability Zentiva Pharma Russia 100.0 Sanofi-Aventis Vostok Russia 100.0 AO Sanofi Russia Russia 100.0 Sanofi-Aventis Pharma Slovakia s.r.o. Slovakia 100.0 Sanofi AB Sweden 100.0 Sanofi SA (Sanofi AG) Switzerland 100.0 Sanofi-Aventis (Suisse) SA Switzerland 100.0 Pharmaton Switzerland 100.0 Sanofi Ilac Sanayi ve Ticaret A.S. Turkey 100.0 Sanofi Pasteur Asi Ticaret A.S Turkey 100.0 Sanofi-Aventis Ukraine Ukraine 100.0 United States Financial interest (%) as Sanofi US Services Inc United States 100.0 Sanofi-Aventis US LLC United States 100.0 Sanofi Pasteur Biologics, LLC United States 100.0 Chattem, Inc. United States 100.0 Sanofi Pasteur VaxDesign Corporation United States 100.0 Carderm Capital L.P. United States 100.0 Aventisub LLC United States 100.0 Genzyme Corporation United States 100.0 Armour Pharmaceutical Company United States 100.0 Sanofi Pasteur Inc. United States 100.0 Protein Sciences Corporation United States 100.0 Aventis Inc. United States 100.0 VaxServe, Inc. United States 100.0 Sanofi Aventis N A Holding United States 100.0 Bioverativ Inc. United States 100.0 Bioverativ USA Inc. United States 100.0 Bioverativ Therapeutics Inc. United States 100.0 United States Financial interest (%) as Bioverativ Securities Corporation United States 100.0 Bioverativ US LLC United States 100.0 Bioverativ Pacific LLC United States 100.0 Other Countries Financial interest (%) as Sanofi industries South Africa (Pty) Ltd South Africa 100.0 Zentiva South Africa (Pty) Ltd South Africa 100.0 Sanofi-Aventis Algérie Algeria 100.0 Winthrop Pharma Saidal SPA Algeria 70.0 Sanofi-Aventis Argentina S.A. Argentina 100.0 Genzyme de Argentina SA Argentina 100.0 Sanofi-Aventis Healthcare Pty Ltd Australia 100.0 Sanofi-Aventis Australia Pty Ltd Australia 100.0 Bioverativ Australia Pty Ltd Australia 100.0 Medley Farmaceutica Ltda Brazil 100.0 Sanofi-Aventis Farmaceutica Ltda Brazil 100.0 Sanofi-Aventis Canada Inc. Canada 100.0 Sanofi Consumer Health Inc Canada 100.0 Sanofi Pasteur Limited (Canada) Canada 100.0 Bioverativ Canada Inc. Canada 100.0 Sanofi-Aventis de Chile SA 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 Shenzhen Sanofi pasteur Biological Products Co, Ltd China 100.0 Winthrop Pharmaceuticals de Colombia SA Colombia 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 Genzyme Korea Co Ltd South Korea 100.0 Sanofi-Aventis Gulf FZE United Arab Emirates 100.0 Sanofi-Aventis del Ecuador S.A Ecuador 100.0 Sanofi Egypt S.A.E Egypt 99.8 Sanofi-Aventis de Guatemala S.A. Guatemala 100.0 Sunstone China limited Hong Kong 100.0 Sanofi-Aventis Hong-Kong Limited Hong Kong 100.0 Sanofi-Synthelabo (India) Private Ltd India 100.0 Sanofi India Limited India 60.4 Shantha Biotechnics Private Ltd India 99.5 PT Aventis Pharma Indonesia 80.0 Sanofi-Aventis Israel Ltd Israel 100.0 Sanofi K.K. Japan 100.0 SSP Co., Ltd Japan 100.0 Other Countries Financial interest (%) as Bioverativ Japan Ltd Japan 100.0 Winthrop Pharmaceuticals (Malaysia) SDN. BHD. Malaysia 100.0 Sanofi-Aventis (Malaysia) SDN. BHD. Malaysia 100.0 Sanofi-Aventis Maroc Morocco 100.0 Sanofi-Aventis de Mexico S.A de CV Mexico 100.0 Sanofi-Aventis Winthrop SA de CV Mexico 100.0 Sanofi Pasteur SA de CV Mexico 100.0 Sanofi-Aventis Pakistan Ltd Pakistan 52.9 Sanofi-Aventis de Panama S.A. Panama 100.0 Sanofi-Aventis Latin America SA Panama 100.0 Sanofi-Aventis del Peru SA Peru 100.0 Sanofi-Aventis Philippines Inc Philippines 100.0 Sanofi-Aventis de la Republica Dominicana S.A. Dominican Republic 100.0 Sanofi-Aventis Singapore Pte Ltd Singapore 100.0 Aventis Pharma (Manufacturing) PTE LTD Singapore 100.0 Sanofi Taiwan Co Ltd Taiwan 100.0 Sanofi Winthrop (Thailand) Ltd Thailand 100.0 Sanofi-Aventis Thailand Ltd Thailand 100.0 Sanofi-Aventis Pharma Tunisie Tunisia 100.0 Winthrop Pharma Tunisie Tunisia 100.0 Sanofi-Aventis de Venezuela SA Venezuela 100.0 Sanofi-Synthelabo Vietnam Vietnam 70.0 Sanofi Vietnam Shareholding Company Vietnam 85.0 F.2. Principal investments accounted for using the equity method Financial interest (%) as Infraserv GmbH & Co. Höchst KG Germany 31.2 Bristol-Myers Squibb / Sanofi Canada Partnership Canada 49.9 China Resources Sanjiu Sanofi Consumer Healthcare Ltd China 30.0 Bristol-Myers Squibb / Sanofi Pharmaceuticals Holding Partnership United States 49.9 Bristol-Myers Squibb / Sanofi Pharmaceuticals Partnership United States 49.9 Bristol-Myers Squibb / Sanofi Pharmaceuticals Partnership Puerto Rico United States 49.9 Bristol-Myers Squibb / Sanofi-Synthélabo Partnership United States 49.9 Bristol-Myers Squibb / Sanofi-Synthélabo Puerto Rico Partnership United States 49.9 Regeneron Pharmaceuticals, Inc. United States 21.7 Onduo LLC United States 50.0 GlaxoSmithKline Consumer Healthcare, L.P. United States 11.7 MCM Vaccine Co. United States 50.0 MCM Vaccine BV Netherlands 50.0 Maphar Morocco 48.3

Events subsequent to December 3

Events subsequent to December 31, 2018	12 Months Ended
	Dec. 31, 2018
Text block1 [abstract]
Events subsequent to December 31, 2018	G/ Events subsequent to December 31, 2018 An amended global Immuno-Oncology Discovery and Development Agreement with Regeneron, effective from December 31, 2018, was signed on January 2, 2019 (see Note C.1.).

Summary of significant accoun_2

Summary of significant accounting policies (Policies)	12 Months Ended
	Dec. 31, 2018
Text block1 [abstract]
Basis of consolidation	B.1. 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 or a joint venture. In the case of a joint operation, Sanofi recognizes the assets and liabilities of the operation in proportion to its rights and obligations relating to those assets and liabilities. Joint ventures are accounted for using the equity method. 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 held-for-sale Transactions between consolidated companies are eliminated, as are intragroup profits. A list of the principal companies included in the consolidation in 2018 is presented in Note F.
Foreign currency translation	B.2. Foreign currency translation B.2.1. Accounting for foreign currency transactions in the financial statements of consolidated entities Non-current 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	B.3. Business combinations and transactions with non-controlling B.3.1. Accounting for business combinations, transactions with non-controlling 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 as at the date of acquisition, except for (i) non-current The principal accounting rules applicable to business combinations and transactions with non-controlling • Acquisition-related costs are recognized as an expense on the acquisition date, 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 Fair value remeasurement of contingent consideration pre-revision • In the case of a step acquisition, the previously-held equity interest is remeasured at its acquisition-date fair value. The difference between this fair value and the carrying amount is recorded in profit or loss, along with any gains or losses relating to the previously-held interest that were recognized in other comprehensive income and are reclassifiable to profit or loss. • 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 may be elected for each acquisition individually. • The effects of (i) a buyout of non-controlling • In a partial disposal resulting in loss of control, the retained equity interest is remeasured at fair value at the date of loss of control. The gain or loss recognized on the disposal includes the effect of that remeasurement, and items initially recognized in equity that must be reclassified to profit or loss. • Adjustments to the values of assets and liabilities initially determined provisionally (pending the results of independent valuations or further analysis) are recognized as a retrospective adjustment to goodwill if they are made within twelve months of the acquisition date. Once this twelve-month period has elapsed, the effects of any adjustments are recognized directly in profit or loss, unless they qualify as an error correction. Purchase price allocations are performed under the responsibility of management, with assistance from an independent valuer in the case of major acquisitions. The revised 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 recognized in profit or loss. This treatment is consistent with the accounting applied to contingent consideration in the books of the acquirer. 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	B.4. 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 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 Other intangible assets Separately acquired research and development Payments for separately acquired research and development are capitalized within Other intangible assets 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 to five years). 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 combiH5Anation Other intangible assets acquired in a business combination which relate to in-process Other intangible assets In-process Rights to products currently marketed by Sanofi are amortized on a straight line basis over their useful lives, determined on the basis of cash flow forecasts which take into account the patent protection period of the marketed product.
Property, plant and equipment	B.5. Property, plant and equipment 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. In accordance with IAS 17 (Leases), items of property, plant and equipment leased by Sanofi as lessee under finance leases are recognized as an asset in the balance sheet, with the related lease obligation recognized as a liability. A lease qualifies as a finance lease if it transfers substantially all of the risks and rewards of ownership of the asset to Sanofi. Assets held under finance leases are carried at the lower of the fair value of the leased asset or the present value of the minimum lease payments, and are depreciated over the shorter of the useful life of the asset or the term of the lease. 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.
Impairment of property, plant and equipment, intangible assets, and investments accounted for using the equity method	B.6. 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 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 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 medium-term strategic plan, an extrapolation of the cash flows beyond that plan, and a terminal value. In the case of other intangible 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 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 Share of profit/(loss) from investments accounted for using the equity method
Assets held for sale or exchange and liabilities related to assets held for sale or exchange	B.7. Assets held for sale or exchange and liabilities related to assets held for sale or exchange In accordance with IFRS 5 (Non-Current non-current Non-current • 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 • 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 Assets held for sale or exchange Subsequent to reclassification to Assets held for sale or exchange non-current non-current 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 held for sale or exchange Liabilities related to assets held for sale or exchange The profit or loss generated by a held-for-sale • 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 • 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 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
Financial instruments	B.8. Financial instruments B.8.1. Non-derivative In accordance with IFRS 9 (Financial Instruments) and IAS 32 (Financial Instruments: Presentation), Sanofi has adopted the classification of non-derivative 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 Financial income • 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 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 as ‘fair value through profit or loss” on initial recognition; • 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 Financial expenses 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 peer comparisons. 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 Other current assets Accounts receivable Cash and cash equivalents Other non-current 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 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 Financial income Financial expenses 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. In addition, IFRS 7 (Financial Instruments: Disclosures) requires the notes to the financial statements to include a schedule showing a list of any offsets recognized under IAS 32 and of transactions for which only criterion (a) is met, i.e. potential offsets such as those specified in close out netting agreements (positions offset only in the event of default, as specified in the International Swaps and Derivatives Association (ISDA) standard). B.8.3. Hedging As part of its overall market risk management policy, Sanofi enters into various hedging transactions involving derivative or non-derivative 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 Financial income Financial expenses 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 Financial income Financial expenses 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 Financial income Financial expenses When a forecast transaction results in the recognition of a non-financial 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 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 Financial expenses Financial income 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; • If the hedged item is linked to a transaction that results in the recognition of a non-financial • 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 currency 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 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 Liabilities related to business combinations and to non-controlling 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 Adjustments to the fair value of commitments to buy out equity holders of subsidiaries, including put options granted to non-controlling Other non-derivative Other non-derivative 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; (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. Method used to determine fair value Market data Note Type of financial instrument Measurement Level in Valuation Valuation Exchange Interest rate B.6. Financial assets measured at fair value (quoted equity instruments) Fair value 1 Market value Quoted market price N/A B.6. Financial assets measured at fair value (quoted debt instruments) Fair value 1 Market value Quoted market price N/A B.6. Financial assets measured at fair value (unquoted equity instruments) Fair value 3 Amortized If cost ceases to be a representative measure of fair value, an internal valuation based primarily on peer comparison is used. B.6. Financial assets measured at fair value (contingent consideration receivable) Fair value 3 Revenue- 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. B.6. 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 B.6. Financial assets designated at fair value held to meet obligations under deferred compensation plans Fair value 1 Market value Quoted market price N/A B.6. Long-term loans and advances and other non-current Amortized cost N/A N/A The amortized cost of long-term loans and advances and other non-current B.9. Investments in mutual funds Fair value 1 Market value Net asset value N/A B.9. 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. Method used to determine fair value Market data Note Type of financial instrument Measurement principle Level in fair value hierarchy Valuation technique Valuation model Exchange rate Interest rate B.9. 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. For debt with a maturity of more than 3 months, fair value as reported in the notes to the consolidated financial statements is determined either by reference to quoted market prices at the end of the reporting period (quoted instruments) or by discounting the future cash flows based on observable market data at the end of the reporting period (unquoted instruments). B.10. Forward currency contracts Fair value 2 Present value of future cash flows Mid < 1 year: B.10. Interest rate swaps Fair value 2 Revenue- Present value of future cash flows Mid Market < 1 year: > 1 year: Mid B.10. Cross-currency swaps Fair value 2 Present value of future cash flows Mid Market < 1 year: > 1 year: Mid B.11. Liabilities related to business combinations and to non-controlling Fair value 1 Market Quoted market price B.11. Liabilities related to business combinations and to non-controlling Fair value (b) 3 Revenue- 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.11. (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) For business combinations completed prior to application of the revised IFRS 3, contingent consideration is recognized when payment becomes probable. See Note B.3.1. 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 20-F Credit risk is the risk that customers may fail to pay their debts.
Inventories	B.9. 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 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. The write-down is reversed once it becomes highly probable that marketing approval will be obtained.
Cash and cash equivalents	B.10. Cash and cash equivalents Cash 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	B.11. Treasury shares In 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	B.12. 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 non-current 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 Increases in provisions to reflect the effects of the passage of time are recognized within Financial expenses
Revenue recognition	B.13. Revenue recognition B.13.1. Net sales Revenue arising from the sale of goods is presented in the income statement within Net sales 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 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 governmental 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 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 Other current liabilities • 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; • 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 Other revenues 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	B.14. Cost of sales Cost of sales
Research and development	B.15. 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	B.16. Other operating income and expenses B.16.1. Other Operating Income Other operating income co-promotion Upfront payments received are deferred until the service obligation is met. Milestone payments are assessed on a case by case basis, and recognized in the income statement on delivery of the products and/or upon the service obligation being met. Revenue generated in connection with these services is recognized on the basis of delivery of the goods or provision of the services to the other contracting party. 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
Amortization and impairment of intangible assets	B.17. 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	B.18. 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 the revised 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	B.19. 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 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 November 2015 intended to deliver a global information systems solution, to standardize and consolidate processes, and to transition towards a worldwide services platform.
Other gains and losses, and litigation	B.20. Other gains and losses, and litigation The line item Other gains and losses, and litigation • 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 the revised 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 and provisions relating to major litigation; and • pre-tax
Financial expenses and income	B.21. Financial expenses and income B.21.1. Financial expenses Financial expenses Financial expenses B.21.2. Financial income Financial income
Income tax expense	B.22. Income tax expense Income tax expense 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 • 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 • 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. • 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 the revised 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 this 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 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
Employee benefit obligations	B.23. 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), Other comprehensive income
Share-based payment	B.24. 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 on a straight line basis over the vesting period of the plan, with the opposite entry recognized in equity. Depending on the country, the vesting period of such plans is either three or four years. Plans with a two-year two-year lock-up The fair value of stock option plans is based on the fair value of the equity instruments granted, representing the fair value of the services received during the vesting period. The fair value of an equity instrument granted under a plan is the market price of the share at the grant date, adjusted for expected dividends during the vesting period.
Earnings per share	B.25. 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	B.26. 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. Since December 31, 2017 Sanofi has had three operating segments: Pharmaceuticals, Consumer Healthcare and Human Vaccines (Vaccines). The Pharmaceuticals segment comprises the commercial operations of the following global franchises: Specialty Care (Rare Diseases, Multiple Sclerosis, Oncology, Immunology), Diabetes & Cardiovascular, Established Prescription Products and Generics, together with research, development and production activities dedicated to the Pharmaceuticals segment. This segment also includes associates whose activities are related to pharmaceuticals, in particular the investment in Regeneron. The Consumer Healthcare segment comprises, for all geographical territories, the commercial operations for our Consumer Healthcare products, together with research, development and production activities dedicated to those products. The Vaccines segment comprises, for all geographical territories (including certain European territories previously included in the Sanofi Pasteur MSD joint venture), the commercial operations of Sanofi Pasteur, together with research, development and production activities dedicated to vaccines. Inter-segment transactions are not material. The costs of Sanofi’s global functions (Medical Affairs, External Affairs, Finance, Human Resources, Legal Affairs, 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, 2018, 2017 and 2016 is presented in Note D.35., “Segment information”.
Management of capital	B.27. 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 • 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 • 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 Equity attributable to non-controlling 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.

New standards, amendments and_2

New standards, amendments and interpretations (Tables)	12 Months Ended
	Dec. 31, 2018
Text block1 [abstract]
Summary of Impacts on Consolidated Balance Sheet	The impacts on the consolidated balance sheet as of January 1, 2016 are set forth below: January 1, 2016 (€ million) Published Impact of IFRS 15 Including IFRS 15 Investments accounted for using the equity method 2,676 — 2,676 Deferred tax assets 4,714 1 4,715 Non-current 71,641 1 71,642 Inventories 6,516 1 6,517 Current assets 24,928 1 24,929 Total assets 102,321 2 102,323 Equity attributable to equity holders of Sanofi 58,049 (2 ) 58,047 Total equity 58,210 (2 ) 58,208 Other current liabilities 9,442 4 9,446 Current liabilities 16,825 4 16,829 Total equity and liabilities 102,321 2 102,323 The impacts on the consolidated balance sheet as of December 31, 2016 are set forth below: December 31, 2016 (€ million) Published Impact of IFRS 15 Including IFRS 15 Investments accounted for using the equity method 2,890 2 2,892 Deferred tax assets 4,669 1 4,670 Non-current 71,564 3 71,567 Inventories 6,892 4 6,896 Current assets 26,687 4 26,691 Total assets 104,672 7 104,679 Equity attributable to equity holders of Sanofi 57,554 (2 ) 57,552 Total equity 57,724 (2 ) 57,722 Other current liabilities 10,175 9 10,184 Current liabilities 16,434 9 16,443 Total equity and liabilities 104,672 7 104,679 The impacts on the consolidated balance sheet as of December 31, 2017 are set forth below: December 31, 2017 (€ million) Published Impact of IFRS 15 Including IFRS 15 Investments accounted for using the equity method 2,863 (16 ) 2,847 Deferred tax assets 4,290 1 4,291 Non-current 73,440 (15 ) 73,425 Inventories 6,816 2 6,818 Current assets 26,352 2 26,354 Total assets 99,826 (13 ) 99,813 Equity attributable to equity holders of Sanofi 58,089 (19 ) 58,070 Total equity 58,258 (19 ) 58,239 Other current liabilities 9,206 6 9,212 Current liabilities 15,457 6 15,463 Total equity and liabilities 99,826 (13 ) 99,813
Summary of Impacts on Consolidated Income Statement	The impacts on the consolidated income statement for the year ended December 31, 2016 are set forth below: December 31, 2016 (€ million) Published Impact of IFRS 15 Including impact of IFRS 15 Net sales 33,821 (12 ) 33,809 Cost of sales (10,702 ) 1 (10,701 ) Gross profit 24,006 (11 ) 23,995 Selling and general expenses (9,486 ) 8 (9,478 ) Operating income 6,534 (3 ) 6,531 Income before tax and investments accounted for using the equity method 5,678 (3 ) 5,675 Income tax expense (1,326 ) 1 (1,325 ) Share of profit/(loss) from investments accounted for using the equity method 134 2 136 Net income excluding the exchanged/held-for-exchange 4,486 — 4,486 Net income 4,800 — 4,800 Net income attributable to equity holders of Sanofi 4,709 — 4,709 Basic earnings per share (in euros) 3.66 3.66 The impacts on the consolidated income statement for the year ended December 31, 2017 are set forth below: (€ million) December 31, 2017 Published Impact of IFRS 15 Including impact of IFRS 15 Net sales 35,055 17 35,072 Cost of sales (11,611 ) (2 ) (11,613 ) Gross profit 24,593 15 24,608 Selling and general expenses (10,058 ) (14 ) (10,072 ) Operating income 5,803 1 5,804 Income before tax and investments accounted for using the equity method 5,530 1 5,531 Income tax expense (1,722 ) — (1,722 ) Share of profit/(loss) from investments accounted for using the equity method 104 (19 ) 85 Net income excluding the exchanged/held-for-exchange 3,912 (18 ) 3,894 Net income 8,555 (18 ) 8,537 Net income attributable to equity holders of Sanofi 8,434 (18 ) 8,416 Basic earnings per share (in euros) 6.71 6.70
Summary of Reclassification and Impacts of Financial Assets	The table below sets forth reclassifications of non-current IAS 39 Categories (December 31, 2017) Available-for-sale financial assets Financial assets Other (€ million) Quoted Unquoted Contingent Assets held to post-employment Assets held to Total 2,182 350 852 1,560 123 292 207 350 852 IFRS 9 categories (January 1, 2018) Quoted equity investments 1,327 1,327 Unquoted equity investments 62 62 Total – Equity instruments at fair value through OCI – non-reclassifiable 1,389 1,327 62 Debt instruments 199 199 Total – Debt instruments at fair value through OCI – reclassifiable 199 199 Equity instruments 44 34 10 Debt instruments 51 51 Contingent consideration receivable (a) 292 292 Assets held to meet obligations under post-employment benefit plans 198 198 Assets held to meet obligations under deferred compensation plans 359 9 350 Total – Other financial assets at fair value through profit or loss 944 34 61 292 207 350 Additional paid-in 852 852

Summary of significant accoun_3

Summary of significant accounting policies (Tables)	12 Months Ended
	Dec. 31, 2018
Text block1 [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

Changes in the scope of conso_2

Changes in the scope of consolidation due to acquisitions and divestments (Tables)	12 Months Ended
	Dec. 31, 2018
Bioverativ [member]
Summary of Final Purchase Price Allocation	The provisional purchase price allocation resulted in the recognition of goodwill amounting to €2,676 million, as indicated below: (€ million) Fair value at Other intangible assets 8,113 Inventories 145 Cash and cash equivalents 422 Other current and non-current assets and liabilities 16 True North Therapeutics contingent consideration liability (226 ) Net deferred tax position (1,792 ) Net assets of Bioverativ 6,678 Goodwill 2,676 Purchase price 9,354
Ablynx N.V [member]
Summary of Final Purchase Price Allocation	The provisional purchase price allocation resulted in the recognition of goodwill amounting to €1,372 million, as indicated below: (€ million) Fair value at Other intangible assets 2,409 Cash and cash equivalents 258 Other current and non-current 130 Net deferred tax position (272 ) Net assets of Ablynx 2,525 Goodwill 1,372 Purchase price 3,897
Regeneron Pharmaceuticals, Inc. [member]
Summary of Changes in Equity Interest Held	Changes in the equity interest held by Sanofi in the biopharmaceuticals company Regeneron during the reporting periods presented are set forth below: ( € million) 2018 2017 (a) 2016 (a) Carrying amount (b) 3,055 2,496 2,550 Equity interest 21.7 % 22.2 % 22.1 % Acquisitions of shares — 184 115 Disposals of shares (c) 24 — — (a) Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.). (b) See Note D.6. (c) Disposals of shares in connection with the funding of R&D activities relating to Libtayo ® ®
Protein Sciences [member]
Summary of Final Purchase Price Allocation	The purchase price allocation resulted in the recognition of goodwill amounting to €117 million, as indicated below: ( € million) Fair value at Other intangible assets 776 Inventories 4 Other assets and liabilities (7 ) Net deferred tax position (259 ) Net assets of Protein Sciences 514 Goodwill 117 Purchase price 631
European Vaccines business previously included in the Sanofi Pasteur MSD joint venture [member]
Summary of Final Purchase Price Allocation	The final purchase price allocation resulted in the recognition of goodwill amounting to €21 million, as presented in the table below: ( € million) Fair value at Other intangible assets 465 Inventories 17 Other current assets 2 Other non-current (5 ) Net deferred tax position (10 ) Net assets of the European Vaccines business 469 Goodwill 21 Purchase price 490
European Generics Business [member]
Summary of Assets and Liabilities Divested	An analysis of the assets and liabilities divested is set forth below: (€ million) September 30, 2018 Assets Property, plant and equipment 120 Goodwill 913 Other intangible assets 75 Other non-current 1 Deferred tax assets 83 Inventories 129 Accounts receivable 107 Other current assets 40 Cash and cash equivalents 122 Total assets of the divested European Generics business 1,590 Liabilities Non-current non-current 27 Deferred tax liabilities 14 Accounts payable 91 Other current liabilities 216 Short-term debt and current portion of long-term debt 46 Total liabilities of the divested European Generics business 394

Property, plant and equipment (

Property, plant and equipment (Tables)	12 Months Ended
	Dec. 31, 2018
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Schedule of Property, Plant and Equipment (Including Assets Held Under Finance Leases)	Property, plant and equipment (including assets held under finance leases) comprise: (€ million) Land Buildings Machinery Fixtures, Property, plant Total Gross value at January 1, 2016 336 6,732 9,742 2,347 1,952 21,109 Acquisitions and other increases — 9 48 51 1,232 1,340 Disposals and other decreases (10 ) (111 ) (350 ) (104 ) (37 ) (612 ) Currency translation differences 1 81 36 (1 ) 15 132 Transfers (a) — 247 558 128 (1,025 ) (92 ) Gross value at December 31, 2016 327 6,958 10,034 2,421 2,137 21,877 Changes in scope of consolidation 22 23 11 6 7 69 Acquisitions and other increases — 10 63 54 1,267 1,394 Disposals and other decreases (10 ) (124 ) (261 ) (125 ) (111 ) (631 ) Currency translation differences (21 ) (326 ) (278 ) (75 ) (84 ) (784 ) Transfers (a) — 227 576 169 (919 ) 53 Gross value at December 31, 2017 318 6,768 10,145 2,450 2,297 21,978 Changes in scope of consolidation — 6 11 4 1 22 Acquisitions and other increases — 22 48 71 1,318 1,459 Disposals and other decreases (23 ) (227 ) (272 ) (127 ) (20 ) (669 ) Currency translation differences — 57 26 17 11 111 Transfers (a) (12 ) 257 510 164 (1,123 ) (204 ) Gross value at December 31, 2018 283 6,883 10,468 2,579 2,484 22,697 Accumulated depreciation & impairment at (11 ) (3,132 ) (6,216 ) (1,641 ) (166 ) (11,166 ) Depreciation expense — (356 ) (595 ) (190 ) — (1,141 ) Impairment losses, net of reversals (3 ) (31 ) (17 ) (30 ) (78 ) (159 ) Disposals and other decreases 3 107 348 100 33 591 Currency translation differences — (37 ) (16 ) (2 ) (2 ) (57 ) Transfers (a) 4 22 16 6 26 74 Accumulated depreciation & impairment at December 31, 2016 (7 ) (3,427 ) (6,480 ) (1,757 ) (187 ) (11,858 ) Depreciation expense — (329 ) (595 ) (197 ) — (1,121 ) Impairment losses, net of reversals (11 ) (45 ) (177 ) (6 ) (15 ) (254 ) Disposals and other decreases — 94 239 117 107 557 Currency translation differences 1 140 147 53 2 343 Transfers (a) (3 ) (45 ) (19 ) (14 ) 15 (66 ) Accumulated depreciation & impairment at December 31, 2017 (20 ) (3,612 ) (6,885 ) (1,804 ) (78 ) (12,399 ) Depreciation expense — (351 ) (595 ) (191 ) — (1,137 ) Impairment losses, net of reversals (8 ) (24 ) (40 ) (11 ) (12 ) (95 ) Disposals and other decreases 8 170 235 110 3 526 Currency translation differences — (29 ) (15 ) (14 ) — (58 ) Transfers (a) 1 50 70 (4 ) — 117 Accumulated depreciation & impairment at December 31, 2018 (19 ) (3,796 ) (7,230 ) (1,914 ) (87 ) (13,046 ) Carrying amount at December 31, 2016 320 3,531 3,554 664 1,950 10,019 Carrying amount at December 31, 2017 298 3,156 3,260 646 2,219 9,579 Carrying amount at December 31, 2018 264 3,087 3,238 665 2,397 9,651 (a) This line 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, 2018, 2017 and 2016: (€ million) 2018 2017 2016 Acquisitions 1,459 1,394 1,340 Pharmaceuticals 1,014 1,005 1,069 Industrial facilities 769 741 769 Research sites 14 138 164 Other 231 126 136 Vaccines 440 379 271 Consumer Healthcare (a) 5 10 — Capitalized interest 21 20 17 (a) Consumer Healthcare was not identified as an operating segment in 2016, and acquisitions for CHC during that year are included within the Pharmaceuticals segment (See Note D.35.).
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, 2018, 2017 and 2016 are set forth below: (€ million) 2018 2017 2016 Firm orders of property, plant and equipment 535 508 545 Property, plant and equipment pledged as security for liabilities 123 128 241
Summary of Impairment Losses Recognised in Property, Plant and Equipment	Impairment tests of property, plant and equipment conducted using the method described in Note B.6. resulted in the recognition of the following impairment losses in each of the last three financial periods: (€ million) 2018 2017 2016 Net impairment losses 94 254 159 of which tangible assets related to Dengue vaccine — 87 —
Schedule of Amounts for Items of Property, Plant and Equipment Held under Finance Leases	The table below shows amounts for items of property, plant and equipment held under finance leases: (€ million) 2018 2017 2016 Land — 4 3 Buildings 73 102 102 Other property, plant and equipment 14 9 8 Total gross value 87 115 113 Accumulated depreciation and impairment (64 ) (87 ) (79 ) Carrying amount 23 28 34
Summary of Future Minimum Lease Payments Due Under Finance Lease	Future minimum lease payments due under finance leases are shown in the table below: (€ million) 2018 2017 2016 Future minimum lease payments due under finance leases 25 39 66 of which interest 3 7 13
Schedule of Future Minimum Lease Payment Schedule	As of December 31, 2018, the payment schedule is as follows: Payments due by period (€ million) Total Less than 1 to 3 3 to 5 More than Finance lease obligations •   principal 22 4 6 7 5 •   interest 3 1 1 1 — Total 25 5 7 8 5

Goodwill and other intangible_2

Goodwill and other intangible assets (Tables)	12 Months Ended
	Dec. 31, 2018
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Schedule of Movements in Goodwill	Movements in goodwill comprise: (€ million) Goodwill Balance at January 1, 2016 39,557 Acquisitions during the period 5 Currency translation differences 725 Balance at December 31, 2016 40,287 Acquisitions during the period 2,347 Other movements during the period 12 Currency translation differences (2,382 ) Balance at December 31, 2017 40,264 Acquisitions during the period 4,039 Other movements during the period (a) (1,006 ) Currency translation differences 938 Balance at December 31, 2018 44,235 (a) Relates mainly to the divestment of the European Generics business.
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, 2016 3,854 52,002 1,231 57,087 Changes in scope of consolidation — 465 — 465 Acquisitions and other increases 142 127 148 417 Disposals and other decreases (305 ) (c) (687 ) (73 ) (1,065 ) Currency translation differences 55 1,124 17 1,196 Transfers (a) (97 ) 76 3 (18 ) Gross value at December 31, 2016 3,649 53,107 1,326 58,082 Changes in scope of consolidation — 4,546 1 4,547 Acquisitions and other increases 317 212 170 699 Disposals and other decreases (39 ) (450 ) (62 ) (551 ) Currency translation differences (200 ) (3,814 ) (51 ) (4,065 ) Transfers (a) (48 ) 37 (16 ) (27 ) Gross value at December 31, 2017 3,679 53,638 1,368 58,685 Changes in scope of consolidation 3,632 6,889 2 10,523 Acquisitions and other increases 367 16 251 634 Disposals and other decreases (44 ) (920 ) (75 ) (1,039 ) Currency translation differences 218 1,757 10 1,985 Transfers (a) (430 ) 420 3 (7 ) Gross value at December 31, 2018 7,422 61,800 1,559 70,781 Accumulated amortization & impairment at January 1, 2016 (2,301 ) (41,888 ) (872 ) (45,061 ) Amortization expense — (1,712 ) (104 ) (1,816 ) Impairment losses, net of reversals (b) (60 ) (137 ) — (197 ) Disposals and other decreases 108 673 73 854 Currency translation differences (41 ) (931 ) (12 ) (984 ) Transfers (a) 4 (2 ) (1 ) 1 Accumulated amortization & impairment at December 31, 2016 (2,290 ) (43,997 ) (916 ) (47,203 ) Amortization expense — (1,886 ) (112 ) (1,998 ) Impairment losses, net of reversals (b) (95 ) (215 ) (3 ) (313 ) Disposals and other decreases 39 443 64 546 Currency translation differences 142 3,138 35 3,315 Transfers (a) — 41 7 48 Accumulated amortization & impairment at December 31, 2017 (2,204 ) (42,476 ) (925 ) (45,605 ) Amortization expense — (2,188 ) (115 ) (2,303 ) Impairment losses, net of reversals (b) (456 ) (264 ) (10 ) (730 ) Disposals and other decreases 36 840 68 944 Currency translation differences (54 ) (1,146 ) (6 ) (1,206 ) Transfers (a) — 6 2 8 Accumulated amortization & impairment at December 31, 2018 (2,678 ) (45,228 ) (986 ) (48,892 ) Carrying amount at December 31, 2016 1,359 9,110 410 10,879 Carrying amount at December 31, 2017 1,475 11,162 443 13,080 Carrying amount at December 31, 2018 4,744 16,572 573 21,889 (a) The “Transfers” line mainly relates to acquired R&D that came into commercial use during the period and is being amortized from the date of marketing approval. (b) See Note D.5. (c) Includes the return of product rights to Hanmi Pharmaceutical Co. Ltd in 2016 (see Note D.21.1).
Detailed Information for Principal Marketed Products	The table below provides information about the principal “marketed products”, which were recognized in connection with business combinations and represented 93% of the carrying amount of that item as of December 31, 2018: (€ million) Gross Accumulated Carrying Amortization (a) Residual (b) Carrying Carrying Genzyme 10,566 (7,578 ) 2,988 10 5 3,834 5,009 Boehringer Ingelheim Consumer Healthcare 3,725 (488 ) 3,237 16 15 3,442 — Aventis 33,571 (33,162 ) 409 9 4 584 1,095 Chattem 1,273 (525 ) 748 23 15 766 930 Protein Sciences 800 (85 ) 715 13 12 744 — Bioverativ 6,824 (439 ) 6,385 13 12 — — Total: principal marketed products 56,759 (42,277 ) 14,482 9,370 7,034 (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	Amortization of other intangible assets is recognized in the income statement within the line item Amortization of intangible assets (€ million) 2018 2017 2016 Cost of sales 21 28 28 Research and development expenses 4 22 16 Selling and general expenses 87 53 56 Other operating expenses 3 9 5 Total 115 112 105

Impairment of intangible asse_2

Impairment of intangible assets and property, plant and equipment (Tables)	12 Months Ended
	Dec. 31, 2018
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Schedule of Allocation of Goodwill	The allocation of goodwill as of December 31, 2018 is shown below: (€ million) Pharmaceuticals Consumer Vaccines Total Goodwill 36,352 6,545 1,338 44,235
Summary of Net Impairment Losses of Other Intangible Assets	In 2018, 2017 and 2016, impairment testing of other intangible assets (excluding software) resulted in the recognition of net impairment losses as shown below: (€ million) 2018 2017 2016 Impairment of other intangible assets (excluding software) 720 310 192 Marketed products 264 213 134 Pharmaceuticals (a) 258 23 134 Vaccines (b) 6 190 — Research and development projects (c) 454 80 58 Other (d) 2 17 — (a) Impairment tests conducted on other intangible assets as of December 31, 2018 led to the recognition of an impairment loss of €183 million, mainly on the marketed product Lemtrada ® (b) The impairment loss recognized for the Vaccines segment in 2017 relates to intangible assets associated with the Dengue vaccine and arises from revisions to sales forecasts following results of long-term clinical trials and the resulting requirement to update the product label. (c) The impairment losses recognized in 2018 relate mainly to intangible assets of Ablynx and to other R&D intellectual property assets, including the MyoKardia programs. (d) Not included within the line item Impairment of intangible assets of the consolidated income statement (see Note B.4.)

Investments accounted for usi_2

Investments accounted for using the equity method (Tables)	12 Months Ended
	Dec. 31, 2018
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Summary of Investments in Associates and Joint Ventures	Investments accounted for using the equity method comprise: (€ million) % interest 2018 2017 (a) 2016 (a) Regeneron Pharmaceuticals, Inc. (b) 21.7 3,055 2,496 2,550 Onduo LLC 50.0 108 141 181 Infraserv GmbH & Co. Höchst KG (c) 31.2 73 73 79 Entities and companies managed by Bristol-Myers Squibb (d) 49.9 40 38 44 Other investments — 126 99 38 Total 3,402 2,847 2,892 (a) Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1). (b) See Note D.1.1. (c) Joint venture. (d) Under the terms of the agreements with BMS (see Note C.2.), Sanofi’s share of the net assets of entities majority-owned by BMS is recorded in Investments accounted for using the equity method .
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): 2018 2017 (a) 2016 (a) (€ million) Joint ventures Associates Joint ventures Associates Joint ventures Associates Share of profit/(loss) from investments accounted for using the equity method (b) 17 482 20 65 20 116 Share of other comprehensive income from investments accounted for using the equity method (7 ) 105 22 (303 ) (3 ) 58 Total 10 587 42 (238 ) 17 174 (a) Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1). (b) The Sanofi Pasteur MSD joint venture ceased to be accounted for by the equity method on March 8, 2016, the date on which it was announced that the joint venture was to be dissolved (see Notes B.1. and D.1.3.).
Summary of Principal Transactions and Balances with Related Parties	The principal transactions and balances with related parties are summarized below: (€ million) 2018 2017 2016 Sales 35 33 39 Royalties and other income (a) 116 100 156 Accounts receivable and other receivables (a) 89 85 101 Purchases and other expenses (including research expenses) (a) 1,143 777 708 Accounts payable and other payables (a) 544 217 226 (a) These amounts mainly comprise transactions with Regeneron.
Summary of Financial Statements of Regeneron, After Adjustments to Comply With IFRS But Before Fair Value Remeasurements	Key items from the consolidated financial statements of Regeneron, after adjustments to comply with IFRS (including those required to align on elective accounting treatments adopted by Sanofi) but before fair value remeasurements, are set forth below: (€ million) 2018 2017 (a) 2016 (a) Net sales and other revenues 5,680 5,079 4,389 Net income 2,476 702 714 Other comprehensive income for the period, net of taxes (33 ) 12 (19 ) Comprehensive income 2,443 714 695 (a) Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1).
Disclosure of Associates Balance Sheet Lines	December 31, December 31, (a) December 31, (a) Current assets 5,621 3,615 3,001 Non-current 4,731 3,966 4,316 Total assets 10,352 7,581 7,317 Current liabilities 1,258 983 1,178 Non-current 772 1,340 1,245 Total liabilities 2,030 2,323 2,423 Consolidated shareholders’ equity of Regeneron 8,322 5,258 4,894 (a) Includes the effect of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1).
Summary of Reconciliation to Carrying Amount of Investment	The table below shows a reconciliation to the carrying amount of the investment: (€ million) December 31, December 31, (a) December 31, (a) % interest 22 % 22 % 22 % Share of equity attributable to Sanofi 1,806 1,167 1,081 Goodwill 858 810 835 Fair value remeasurements of assets and liabilities at the acquisition date 873 938 1,065 Other items (b) (482 ) (419 ) (431 ) Carrying amount of the investment in Regeneron 3,055 2,496 2,550 (a) Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1). (b) Mainly comprised of the difference arising from Sanofi’s share of the accumulated profits and losses and other changes in the net assets of Regeneron for the periods prior to first-time application of the equity method, and thereafter (i) Sanofi’s share of the stock option expense recognized against equity in the books of Regeneron, and of the deferred taxes recognized against equity in respect of that expense in accordance with IAS 12 paragraph 68.C. and (ii) the effects of the elimination of internal profits between Sanofi and Regeneron.
Summary of Market Value of Sanofi's Investment in Regeneron Based on Quoted Stock Market Price Per Share	The market value of Sanofi’s investment in Regeneron as of December 31, 2018, 2017 and 2016, based on the quoted stock market price per share in US dollars, is shown below: 2018 2017 2016 Quoted stock market price per share ($) 373.50 375.96 367.09 Market value of investment in Regeneron ($ million) 8,835 8,978 8,597 Market value of investment in Regeneron (€ million) 7,702 7,487 8,159

Other non-current assets (Table

Other non-current assets (Tables)	12 Months Ended
	Dec. 31, 2018
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Summary of Other Non-current Assets	Other non-current (€ million) 2018 2017 (a) 2017 2016 Available-for-sale — — 2,182 1,583 Financial assets recognized under the fair value option — — 336 329 Equity instruments at fair value through other comprehensive income 1,037 1,389 — — Debt instruments at fair value through other comprehensive income 359 199 — — Other financial assets at fair value through profit or loss 733 944 — — Pre-funded 77 53 53 30 Long-term prepaid expenses 126 17 17 26 Long-term loans and advances and other non-current (b) 620 699 713 780 Derivative financial instruments (Note D.20.) 19 63 63 102 Total 2,971 3,364 3,364 2,820 (a) Balances as of December 31, 2017 have been reclassified to the new financial asset categories required under IFRS 9, applicable with effect from January 1, 2018 (see Note A.2.1.2.). (b) Includes long-term loans and advances, and long-term tax receivables.

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, 2018
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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, 2018 December 31, 2017 December 31, 2016 Animal Health business D.36. — — 6,376 Other 68 34 45 Assets held for sale or exchange 68 34 6,421 Animal Health business D.36. — — 1,165 Other — — 30 Liabilities related to assets held for sale or exchange — — 1,195

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2018
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Schedule of Inventories	Inventories comprise the following: 2018 2017 (a) 2016 (a) (€ million) Gross Allowances Carrying Gross Allowances Carrying Gross Allowances Carrying Raw materials 1,099 (83 ) 1,016 1,041 (79 ) 962 1,053 (104 ) 949 Work in process 4,637 (549 ) 4,088 4,348 (656 ) 3,692 4,512 (710 ) 3,802 Finished goods 2,533 (160 ) 2,373 2,342 (178 ) 2,164 2,345 (200 ) 2,145 Total 8,269 (792 ) 7,477 7,731 (913 ) 6,818 7,910 (1,014 ) 6,896 (a) Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Accounts receivable (Tables)

Accounts receivable (Tables)	12 Months Ended
	Dec. 31, 2018
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Summary of Accounts Receivable	Accounts receivable break down as follows: (€ million) December 31, 2018 December 31, 2017 December 31, 2016 Gross value 7,430 7,405 7,506 Allowances (170 ) (a) (189 ) (195 ) Carrying amount 7,260 7,216 7,311 (a) With effect from January 1, 2018, impairment allowances cover expected losses as required by IFRS 9, rather than (as previously) incurred losses. The impact of this new impairment methodology as of January 1, 2018 is to increase the total impairment allowance by €17 million.
Summary of Gross Value of Overdue Receivables	The gross value of overdue receivables was €547 million as of December 31, 2018, versus €644 million as of December 31, 2017 and €597 million as of December 31, 2016. 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, 2018 547 257 172 36 21 61 December 31, 2017 644 247 143 113 48 93 December 31, 2016 597 133 103 121 42 198

Other current assets (Tables)

Other current assets (Tables)	12 Months Ended
	Dec. 31, 2018
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Schedule of Other Current Assets	An analysis of Other current assets (€ million) 2018 2017 2016 Taxes payable 1,458 832 1,034 Other receivables (a) 627 627 705 Prepaid expenses 469 336 333 Interest rate derivatives measured at fair value (see Note D.20.) 30 — 3 Currency derivatives measured at fair value (see Note D.20.) 134 133 105 Other current financial assets 199 77 31 Total 2,917 2,005 2,211 (a) This line mainly comprises advance payments to suppliers. The 2016 figure also includes the impact of corporate transactions finalized in 2016 for which payments were received in January 2017.

Financial assets and liabilit_2

Financial assets and liabilities measured at fair value (Tables)	12 Months Ended
	Dec. 31, 2018
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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. 2018 2017 2016 Level in the fair value 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. 859 — — 1,361 — — 528 — — Unquoted equity investments D.7. — — 197 — — 72 — — 53 Quoted debt securities D.7. 359 — — 199 — — 113 — — Unquoted debt securities D.7. — — 61 — — 51 — — 59 Contingent consideration relating to divestments D.7. — — 373 — — 342 — — 458 Financial assets held to meet obligations under post-employment benefit plans D.7. — — — 198 — — 360 — — Financial assets held to meet obligations under deferred compensation plans D.7. 364 — — 359 — — 353 — — Non-current D.7. — 19 — — 63 — — 102 — Current derivatives D.11. — 164 — — 133 — — 108 — Mutual fund investments D.13. 3,189 — — 7,207 — — 6,210 — — Total financial assets measured at fair value 4,771 183 631 9,324 196 465 7,564 210 570 Financial liabilities measured at fair value CVRs issued in connection with the acquisition of Genzyme D.18. 99 — — 75 — — 85 — — Bayer contingent purchase consideration arising from the acquisition of Genzyme D.18. — — 472 — — 701 — — 1,013 MSD contingent consideration (European vaccines business) D.18. — — 410 — — 420 — — 354 Other contingent consideration arising from business combinations D.18. — — 301 — — 81 — — 1 Liabilities related to non-controlling D.18. — — 22 — — 92 — — 123 Non-current — 7 — — 16 — — — — Current derivatives D.19.5. — 90 — — 58 — — 132 — Total financial liabilities measured at fair value 99 97 1,205 75 74 1,294 85 132 1,491

Cash and cash equivalents (Tabl

Cash and cash equivalents (Tables)	12 Months Ended
	Dec. 31, 2018
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Summary of Cash and Cash Equivalents	(€ million) 2018 2017 2016 Cash 661 472 1,077 Cash equivalents (a) 6,264 9,843 9,196 Cash and cash equivalents 6,925 10,315 10,273 (a) As of December 31, 2018, cash equivalents mainly comprised the following, all of which were held by Sanofi S.A., the parent company of the Sanofi group: (i) €3,189 million invested in euro and US dollar denominated money-market mutual funds (December 31, 2017: €7,207 million; December 31, 2016: €6,210 million) ; (ii) €2,014 million of term deposits (December 31, 2017: €1,346 million; December 31, 2016: €1,469 million) and (iii) €357 million in commercial paper (December 31, 2017: €505 million; December 31, 2016: €617 million). The line item comprised also €505 million held by captive insurance and reinsurance companies in accordance with insurance regulations (December 31, 2017: €556 million; December 31, 2016: €553 million).

Net deferred tax position (Tabl

Net deferred tax position (Tables)	12 Months Ended
	Dec. 31, 2018
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Summary of Net Deferred Tax Position	An analysis of the net deferred tax position is set-forth (€ million) 2018 2017 2016 Deferred taxes on: Consolidation adjustments (intragroup margin in inventory) 1,195 969 1,095 Provision for pensions and other employee benefits 1,166 1,263 1,538 Remeasurement of other acquired intangible assets (a) (3,740 ) (1,713 ) (2,797 ) Recognition of acquired property, plant and equipment at fair value (31 ) (36 ) (44 ) Equity interests in subsidiaries and investments in other entities (b) (437 ) (592 ) (818 ) Tax losses available for carry-forward 1,341 1,059 1,070 Stock options and other share-based payments 110 88 126 Accrued expenses and provisions deductible at the time of payment (c) 1,394 1,342 2,202 Other 201 306 6 Net deferred tax asset/(liability) 1,199 2,686 2,378 (a) Includes the following deferred tax liabilities as of December 31, 2018: €109 million relating to the remeasurement of the other intangible assets of Aventis, €742 million relating to Genzyme, and €1,906 million relating to Bioverativ. (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 €53.3 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, 2018, 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 €218 million as of December 31, 2018, €212 million as of December 31, 2017, and €334 million as of December 31, 2016.
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) 2019 7 2020 6 2021 75 2022 64 2023 37 2024 and later 5,911 Total as of December 31, 2018 6,100 Total as of December 31, 2017 5,164 Total as of December 31, 2016 5,176 (a) Excluding tax loss carry-forwards on asset disposals. Such carry-forwards amounted to €1 million as of December 31, 2018, €7 million as of December 31, 2017 and €13 million as of December 31, 2016.

Consolidated shareholders' eq_2

Consolidated shareholders' equity (Tables)	12 Months Ended
	Dec. 31, 2018
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Summary of Treasury Shares Held	As of December 31, 2018, the share capital was €2,494,790,944, consisting of 1,247,395,472 shares with a par value of €2. Treasury shares held by Sanofi are as follows: Number of shares (million) % of share capital for the period December 31, 2018 1.9 0.15 % December 31, 2017 0.2 0.01 % December 31, 2016 20.0 1.55 % January 1, 2016 4.0 0.30 %
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 Share (a) Additional paid-in (a) Reserves (a) Treasury (a) December 31, 2015 1,305,696,759 2,611 4,039 — — During 2016 Capital increase by exercise of stock subscription options (b) 3,418,421 7 212 — — During 2016 Capital increase by issuance of restricted shares (c) 3,664,248 7 (7 ) — — Board meeting of April 28, 2016 Reduction in share capital by cancellation of treasury shares (22,561,090 ) (45 ) (1,655 ) — — Board meeting of July 22, 2016 Capital increase reserved for employees 1,803,986 4 96 — — December 31, 2016 1,292,022,324 2,584 2,685 — — During 2017 Capital increase by exercise of stock subscription options (b) 3,764,646 8 215 — — During 2017 Capital increase by issuance of restricted shares (c) 3,394,574 7 (7 ) — — Board meeting of April 27, 2017 Reduction in share capital by cancellation of treasury shares (36,380,198 ) (73 ) (2,709 ) — — Board meeting of July 28, 2017 Capital increase reserved for employees 1,621,098 3 103 — — Board meeting of December 14, 2017 Reduction in share capital by cancellation of treasury shares (10,402,540 ) (21 ) (229 ) (616 ) — December 31, 2017 1,254,019,904 2,508 58 (616 ) — During 2018 Capital increase by exercise of stock subscription options (b) 1,168,808 2 57 — — During 2018 Capital increase by issuance of restricted shares (c) 2,152,183 4 (84 ) — 80 Board meeting of April 26, 2018 Reduction in share capital by cancellation of treasury shares (7,239,803 ) (14 ) (55 ) (443 ) — Board meeting of July 27, 2018 Capital increase reserved for employees 2,401,184 5 115 — — Board meeting of December 18, 2018 Reduction in share capital by cancellation of treasury shares (5,106,804 ) (10 ) (358 ) — — December 31, 2018 1,247,395,472 2,495 (267 ) (1,059 ) 80 (a) Amounts expressed in millions of euros. (b) Shares issued on exercise of Sanofi stock subscription options. (c) 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: 2018 2017 2016 Type of plan Performance Performance Performance Performance Date of Board meeting approving the plan July 30, 2018 May 2, 2018 May 10, 2017 May 4, 2016 Service period 3 years 3 years 3 years 3 years Total number of shares awarded 141,669 4,390,216 3,587,465 4,097,925 Fair value per share awarded (€) (a) 64.35 56.59 81.50 61.06 Fair value of plan at the date of grant (€ million) 9 248 292 250 (a) Quoted market price per share at the date of grant, adjusted for dividends expected during the vesting period.
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: 2018 2017 2016 Total expense for restricted share plans (€ million) (a) 248 238 219 Number of shares not yet fully vested 13,576,464 12,867,519 13,543,254 Under 2018 plans 4,406,593 — — Under 2017 plans 3,314,391 3,468,576 — Under 2016 plans 3,690,226 3,798,073 4,051,325 Under 2015 plans 2,165,254 3,438,420 3,667,620 Under 2014 plans — 2,162,450 3,595,420 Under 2013 plans — — 2,228,889 (a) The 2016 figure excludes the Animal Health business.
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 2018, 2017 and 2016 are summarized in the table below: 2018 2017 2016 Date of Board meeting approving the plan March 6, 2018 March 2, 2017 March 3, 2016 Subscription price (€) (a) 52.66 70.01 57.25 Subscription period June 11-29, 2018 June 19-30, 2017 June 13-24, 2016 Number of shares subscribed 2,298,783 1,528,982 1,756,972 Number of shares issued immediately as employer’s contribution 102,401 92,116 47,014 (a) Subscription price representing 80% of the average of the opening quoted market prices of Sanofi shares during the 20 trading days preceding June 9, 2018, June 14, 2017 and June 8, 2016, respectively.
Summary of Expenses	The table below sets forth the expense recognized for each plan: (€ million) 2018 2017 2016 (a) Expense recognized 32 21 16 of which employer’s contribution 7 8 3 (a) Excludes the Animal Health business.
Summary of Repurchases program	2018 2017 2016 (in number of shares and million) Number of Value Number of Value Number of Value 2018 program 6,884,792 501 2017 program 8,489,873 602 8,428,935 702 2016 program 18,426,601 1,453 19,947,202 1,503 2015 program 18,764,233 1,402
Summary of Currency Translation Differences	Currency translation differences comprise the following: ( million) 2018 2017 2016 Attributable to equity holders of Sanofi (167 ) (1,439 ) 1,787 Attributable to non-controlling (36 ) (32 ) (18 ) Total (203 ) (1,471 ) 1,769
Summary of Movements within Other Comprehensive Income	Movements within other comprehensive income are shown below: (€ million) 2018 2017 (a) 2016 (a) Actuarial gains/(losses): •   Actuarial gains/(losses) excluding investments accounted for using the equity method (see Note D.19.1.) 201 (30 ) (104 ) •   Actuarial gains/(losses) of investments accounted for using the equity method, net of taxes — 2 (2 ) •   Tax effects (69 ) (90 ) (22 ) Equity instruments included in financial assets (b) •   Change in fair value (excluding investments accounted for using the equity method) (529 ) — — •   Change in fair value (investments accounted for using the equity method, net of taxes) (8 ) — — •   Tax effects 100 — — Items not subsequently reclassifiable to profit or loss (305 ) (118 ) (128 ) Available-for-sale (c) •   Change in fair value (excluding investments accounted for using the equity method) — 837 (104 ) •   Change in fair value (investments accounted for using the equity method, net of taxes) — 1 (1 ) •   Tax effects — (145 ) 50 Debt instruments included in financial assets (b) •   Change in fair value (excluding investments accounted for using the equity method) (d) (4 ) — — •   Change in fair value (investments accounted for using the equity method, net of taxes) — — — •   Tax effects — — — Cash flow hedges: •   Change in fair value (excluding investments accounted for using the equity method) (e) 3 (24 ) 30 •   Change in fair value (investments accounted for using the equity method, net of taxes) — — 1 •   Tax effects (1 ) 8 (10 ) Change in currency translation differences: •   Currency translation differences on foreign subsidiaries (excluding investments accounted for using the equity method) (e)/(f) 1,273 (2,956 ) 1,033 •   Currency translation differences (investments accounted for using the equity method) 106 (283 ) 57 •   Hedges of net investments in foreign operations (185 ) — — •   Tax effects 72 — — Items subsequently reclassifiable to profit or loss 1,264 (2,562 ) 1,056 (a) Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.). (b) The “Equity instruments included in financial assets” and “Debt instruments included in financial assets” categories are used effective January 1, 2018 in application of IFRS 9 (see Note A.2.1.2.) (c) Includes reclassifications to profit or loss: €(89) million in 2017 and €447 million in 2016. With effect from January 1, 2018, the financial asset category Available-for-sale is no longer applicable, in accordance with IFRS 9 (see Note A.2.1.2.). (d) Immaterial amounts reclassified to profit or loss in 2018. (e) Includes reclassifications to profit or loss: €(7) million in 2018, €(23) million in 2017 and €2 million in 2016. (f) Items subsequently reclassifiable to profit or loss and attributable to the Animal Health business divested on January 1, 2017: €(170) million in 2017 on divestment (comprising €(147) million of currency translation differences and €(23) million of cash flow hedges); €(51) million in 2016.
Summary of Stock Option Plans Awarded and Measurement of Stock Option Plans	Stock options granted by the Board of Directors in 2018, 2017 and 2016 are summarized below, with the assumptions used to determine their fair value: 2018 2017 2016 Date of Board meeting approving the plan May 2, 2018 May 10, 2017 May 4, 2016 Total number of options granted 220,000 378,040 402,750 Exercise price (€) 65.84 88.97 75.90 Vesting period 4 years 4 years 4 years Plan expiry date May 2, 2028 May 10, 2027 May 4, 2026 Fair value of the plan 1 5 3 Fair value per option granted (€) 6.32 12.21 6.60 Assumptions used to determine fair value Dividend yield 4.87 % 3.56 % 4.51 % Volatility of Sanofi shares, computed on a historical basis 23.10 % 23.74 % 24.54 % Risk-free interest rate 0.36 % 0.27 % 0.06 % Plan maturity 7 years 7 years 7 years
Summary of Expense Recognized Through Equity for Stock Option Plans	The table below shows, for each of the periods reported, the expense recognized through equity for stock option plans; the unrecognized future expense, and the weighted average period over which it will be recognized; and the current income tax gain relating to stock options. 2018 2017 2016 Expense recognized through equity (€ million) 4 4 6 of which expense for the current-year plan 0.2 0.7 0.4 Unrecognized cost of unvested options (€ million) 4 8 9 Weighted average period of unrecognized cost 2.3 years 2.5 years 2 years Current income tax gain relating to exercise of stock options (€ million) 1 6 2
Summary of Stock Purchase Option Plan Still Outstanding	The table shows the only Sanofi stock purchase option plan still outstanding as of December 31, 2018. Source Date of grant Number of Start date of Expiry date Exercise price Number of options Synthélabo 03/30/1999 716,040 03/31/2004 03/30/2019 38.08 80,671 Total 80,671
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, 2018. Source Date of grant Number of Start date of Expiry date Exercise Number of options Sanofi-aventis 03/02/2009 7,736,480 03/04/2013 03/01/2019 45.09 1,021,002 Sanofi-aventis 03/01/2010 8,121,355 03/03/2014 02/28/2020 54.12 2,412,300 Sanofi-aventis 03/09/2011 874,500 03/10/2015 03/09/2021 50.48 155,517 Sanofi 03/05/2012 814,050 03/06/2016 03/05/2022 56.44 496,210 Sanofi 03/05/2013 788,725 03/06/2017 03/05/2023 72.19 505,199 Sanofi 03/05/2014 1,009,250 03/06/2018 03/05/2024 73.48 797,315 Sanofi 06/24/2015 435,000 06/25/2019 06/24/2025 89.38 388,464 Sanofi 05/04/2016 402,750 05/05/2020 05/04/2026 75.90 398,000 Sanofi 05/10/2017 378,040 05/11/2021 05/10/2027 88.97 374,895 Sanofi 05/02/2018 220,000 05/02/2022 05/02/2028 65.84 220,000 Total 6,768,902
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 Average Total (€ million) Options outstanding at January 1, 2016 15,867,615 60.03 953 Options exercisable 13,028,045 57.56 750 Options granted 402,750 75.90 31 Options exercised (3,441,429 ) 63.83 (220 ) Options cancelled (a) (161,863 ) 68.09 (11 ) Options forfeited (601,271 ) 67.00 (40 ) Options outstanding at December 31, 2016 12,065,802 59.03 713 Options exercisable 9,646,903 54.67 527 Options granted 378,040 88.97 33 Options exercised (3,796,788 ) 58.92 (224 ) Options cancelled (a) (130,312 ) 69.06 (9 ) Options forfeited (627,722 ) 62.33 (39 ) Options outstanding at December 31, 2017 7,889,020 60.08 474 Options exercisable 5,812,165 52.93 308 Options granted 220,000 65.84 14 Options exercised (1,192,838 ) 50.02 (60 ) Options cancelled (a) (66,609 ) 82.03 (5 ) Options outstanding at December 31, 2018 6,849,573 61.81 423 Options exercisable 5,468,214 56.80 311 (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, 2018: Outstanding Exercisable Range of exercise prices per share Number of Weighted Weighted Number of Weighted From €30.00 to €40.00 per share 80,671 0.24 38.08 80,671 38.08 From €40.00 to €50.00 per share 1,021,002 0.16 45.09 1,021,002 45.09 From €50.00 to €60.00 per share 3,064,027 1.54 54.31 3,064,027 54.31 From €60.00 to €70.00 per share 220,000 9.35 65.84 — — From €70.00 to €80.00 per share 1,700,514 5.39 73.66 1,302,514 72.98 From €80.00 to €90.00 per share 763,359 7.41 89.18 — — Total 6,849,573 5,468,214
Summary of 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) 2018 2017 2016 Average number of shares outstanding 1,247.1 1,256.9 1,286.6 Adjustment for stock options with dilutive effect 1.3 2.7 2.6 Adjustment for restricted shares 6.8 7.2 6.8 Average number of shares used to compute diluted earnings per share 1,255.2 1,266.8 1,296.0

Debt, cash and cash equivalen_2

Debt, cash and cash equivalents (Tables)	12 Months Ended
	Dec. 31, 2018
Text block1 [abstract]
Summary of Changes in Financial Position	Changes in financial position during the period were as follows: (€ million) 2018 2017 2016 Long-term debt 22,007 14,326 16,815 Short-term debt and current portion of long-term debt 2,633 1,275 1,764 Interest rate and currency derivatives used to manage debt (54 ) (133 ) (70 ) Total debt 24,586 15,468 18,509 Cash and cash equivalents (6,925 ) (10,315 ) (10,273 ) Interest rate and currency derivatives used to manage cash and cash equivalents (33 ) 8 (2 ) Net debt 17,628 5,161 8,234
Summary of Reconciliation of Carrying Amount to Value on Redemption	Reconciliation of carrying amount to value on redemption Value on redemption (€ million) Carrying Amortized Adjustment December 31, December 31, December 31, Long-term debt 22,007 108 (44 ) 22,071 14,309 16,765 Short-term debt and current portion of long-term debt 2,633 — (20 ) 2,613 1,275 1,764 Interest rate and currency derivatives used to manage debt (54 ) — 42 (12 ) (83 ) 20 Total debt 24,586 108 (22 ) 24,672 15,501 18,549 Cash and cash equivalents (6,925 ) — — (6,925 ) (10,315 ) (10,273 ) Interest rate and currency derivatives used to manage cash and cash equivalents (33 ) — — (33 ) 8 (2 ) Net debt 17,628 108 (22 ) 17,714 5,194 8,274
Disclosure of Movement in Total Debt	The table below shows the movement in total debt during the period: Cash flows from Non-cash (€ million) December 31, Repayments New Other Currency Reclassification non-current Other (a) December 31, Long-term debt 14,326 (16 ) 9,677 109 (2,119 ) 30 22,007 Short-term debt and current portion of long-term debt 1,275 (771 ) — (168 ) 140 2,119 38 2,633 Interest rate and currency derivatives used to manage debt (133 ) — — — 28 51 (54 ) Total debt 15,468 (787 ) 9,677 (168 ) 277 — 119 24,586 (a) Includes fair value remeasurements.
Summary of Debt by Type Valuation of Redemption	2018 2017 2016 (€ million) Non- current Current Total Non- current Current Total Non- current Current Total Bond issues 21,983 2,181 24,164 14,195 820 15,015 16,657 823 17,480 Other bank borrowings 57 176 233 81 203 284 61 715 776 Finance lease obligations 18 4 22 20 11 31 34 19 53 Other borrowings 13 3 16 13 4 17 13 4 17 Bank credit balances — 249 249 — 237 237 — 203 203 Interest rate and currency derivatives used to manage debt — (12 ) (12 ) (3 ) (80 ) (83 ) (9 ) 29 20 Total debt 22,071 2,601 24,672 14,306 1,195 15,501 16,756 1,793 18,549 Cash and cash equivalents — (6,925 ) (6,925 ) — (10,315 ) (10,315 ) — (10,273 ) (10,273 ) Interest rate and currency derivatives used to manage cash and cash equivalents — (33 ) (33 ) — 8 8 — (2 ) (2 ) Net debt 22,071 (4,357 ) 17,714 14,306 (9,112 ) 5,194 16,756 (8,482 ) 8,274
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 XS0456451771 October 2009 October 2019 4.125 % 800 Sanofi FR0011560333 September 2013 September 2020 1.875 % 1,000 Sanofi FR0011625433 November 2013 November 2023 2.50 % 1,000 Sanofi FR0012146777 September 2014 March 2022 1.125 % 1,000 Sanofi FR0012146801 September 2014 September 2026 1.75 % 1,510 Sanofi FR0012969012 September 2015 March 2019 E3M + 0.30 % 750 Sanofi FR0012969020 September 2015 September 2021 0.875 % 500 Sanofi FR0012969038 September 2015 September 2025 1.50 % 750 Sanofi FR0013143989 April 2016 April 2019 0 % 500 Sanofi FR0013143997 April 2016 April 2024 0.625 % 600 Sanofi FR0013144003 April 2016 April 2028 1.125 % 700 Sanofi FR0013201613 September 2016 January 2020 0 % 1,000 Sanofi FR0013201621 September 2016 September 2022 0 % 850 Sanofi FR0013201639 September 2016 January 2027 0.5 % 1,150 Sanofi FR0013324316 March 2018 March 2020 E3M + 0.15 % 1,000 Sanofi FR0013324324 March 2018 March 2020 0 % 500 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 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 interest Amount Sanofi US80105NAG07 March 2011 March 2021 4 % 2,000 Genzyme Corp. (a) US372917AS37 June 2010 June 2020 5 % 500 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	Debt by maturity, at value on redemption December 31, 2018 Current Non-current (€ million) Total 2019 2020 2021 2022 2023 2024 and Bond issues 24,164 2,181 3,936 2,243 1,850 3,622 10,332 Other bank borrowings 233 176 15 3 3 28 8 Finance lease obligations 22 4 3 3 3 4 5 Other borrowings 16 3 — — — — 13 Bank credit balances 249 249 — — — — — Interest rate and currency derivatives used to manage debt (12 ) (12 ) — — — — — Total debt 24,672 2,601 3,954 2,249 1,856 3,654 10,358 Cash and cash equivalents (6,925 ) (6,925 ) — — — — — Interest rate and currency derivatives used to manage cash and cash equivalents (33 ) (33 ) — — — — — Net debt 17,714 (4,357 ) 3,954 2,249 1,856 3,654 10,358 December 31, 2017 Current Non-current (€ million) Total 2018 2019 2020 2021 2022 2023 and Bond issues 15,015 820 2,050 2,417 2,168 1,850 5,710 Other bank borrowings 284 203 8 25 4 4 40 Finance lease obligations 31 11 3 2 3 3 9 Other borrowings 17 4 — — — — 13 Bank credit balances 237 237 — — — — — Interest rate and currency derivatives used to manage debt (83 ) (80 ) (2 ) (1 ) — — — Total debt 15,501 1,195 2,059 2,443 2,175 1,857 5,772 Cash and cash equivalents (10,315 ) (10,315 ) — — — — — Interest rate and currency derivatives used to manage cash and cash equivalents 8 8 — — — — — Net debt 5,194 (9,112 ) 2,059 2,443 2,175 1,857 5,772 December 31, 2016 Current Non-current (€ million) Total 2017 2018 2019 2020 2021 2022 and Bond issues 17,480 823 2,174 2,050 2,475 2,398 7,560 Other bank borrowings 776 715 16 8 14 — 23 Finance lease obligations 53 19 13 2 2 3 14 Other borrowings 17 4 — — — — 13 Bank credit balances 203 203 — — — — — Interest rate and currency derivatives used to manage debt 20 29 (6 ) (3 ) — — — Total debt 18,549 1,793 2,197 2,057 2,491 2,401 7,610 Cash and cash equivalents (10,273 ) (10,273 ) — — — — — Interest rate and currency derivatives used to manage cash and cash equivalents (2 ) (2 ) — — — — — Net debt 8,274 (8,482 ) 2,197 2,057 2,491 2,401 7,610
Summary of Debt by Interest Rate	The figures shown are values on redemption, before the effects of derivative instruments: (€ million) Total 2019 2020 2021 2022 2023 2024 and Fixed-rate debt 22,414 1,431 2,936 2,243 1,850 3,622 10,332 of which euro 18,471 of which US dollar 3,943 % fixed-rate 91 % Floating-rate debt (maturity based on contractual repricing date) 2,270 1,182 1,018 6 6 32 26 of which euro 1,800 of which US dollar 27 % floating-rate 9 % Debt 24,684 2,613 3,954 2,249 1,856 3,654 10,358 Cash and cash equivalents (6,925 ) (6,925 ) of which euro (3,244 ) of which US dollar (3,109 ) % floating-rate 100 % Net debt 17,759 (4,312 ) 3,954 2,249 1,856 3,654 10,358 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, cross currency swaps, currency swaps and forward contracts) that alter the fixed/floating rate split and the currency split of its net debt: (€ million) Total 2019 2020 2021 2022 2023 2024 and Fixed-rate debt 18,864 (119 ) 2,936 2,243 (150 ) 3,622 10,332 of which euro 14,921 of which US dollar 3,943 % fixed-rate 76 % Floating-rate debt (maturity based on contractual repricing date) 5,808 2,720 1,018 6 2,006 32 26 of which euro 2,527 of which US dollar 1,362 of which Japanese yen 761 % floating-rate 24 % Debt 24,672 2,601 3,954 2,249 1,856 3,654 10,358 Cash and cash equivalents (6,958 ) (6,958 ) of which euro (936 ) of which US dollar (3,109 ) of which Singapore dollar (1,833 ) of which Chinese yuan renminbi (416 ) % floating-rate 100 % Net debt 17,714 (4,357 ) 3,954 2,249 1,856 3,654 10,358
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, 2017 and 2016: (€ million) 2017 % 2016 % Fixed-rate debt 9,746 63 % 13,651 74 % Floating-rate debt 5,755 37 % 4,898 26 % Debt 15,501 100 % 18,549 100 % Cash and cash equivalents (10,307 ) (10,275 ) Net debt 5,194 8,274
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 2019 is as follows: Change in short-term interest rates Impact on pre-tax net Impact on pre-tax +100 bp 11 — +25 bp 3 — -25 bp (3 ) — -100 bp (11 ) —
Summary of Debt by Currency	The table below shows net debt by currency at December 31, 2018, 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 17,028 16,511 US dollar 861 2,197 Singapore dollar (2 ) (1,833 ) Japanese yen (1 ) 761 Chinese yuan renminbi (17 ) (416 ) Other currencies (110 ) 494 Net debt 17,759 17,714
Summary of Debt by Currency	The table below shows net debt by currency at December 31, 2017 and 2016, after derivative instruments contracted to convert the foreign currency net debt of exposed entities into their functional currency: (€ million) 2017 2016 Euro 3,410 4,556 US dollar 4,683 4,907 Other currencies (2,899 ) (1,189 ) Net debt 5,194 8,274
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) 2018 2017 2016 Market value 18,003 5,650 8,690 Value on redemption 17,714 5,194 8,274
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, 2018 Total Payments due by period (€ million) 2019 2020 2021 2022 2023 2024 and Debt 26,881 2,855 4,300 2,519 2,088 3,856 11,263 Principal 24,550 2,477 3,955 2,250 1,858 3,653 10,357 Interest (a) 2,331 378 345 269 230 203 906 Net cash flows related to derivative instruments (50 ) (45 ) (8 ) (1 ) 4 — — Total 26,831 2,810 4,292 2,518 2,092 3,856 11,263 (a) Interest flows are estimated on the basis of forward interest rates applicable as of December 31, 2018. 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, 2017 and 2016: December 31, 2017 Payments due by period (€ million) Total 2018 2019 2020 2021 2022 2023 and Debt 16,682 1,441 2,301 2,650 2,307 1,950 6,033 Principal 15,509 1,201 2,062 2,444 2,175 1,857 5,770 Interest (a) 1,173 240 239 206 132 93 263 Net cash flows related to derivative instruments (127 ) (118 ) (28 ) 1 8 10 — Total 16,555 1,323 2,273 2,651 2,315 1,960 6,033 (a) Interest flows are estimated on the basis of forward interest rates applicable as of December 31, 2017. December 31, 2016 Payments due by period (€ million) Total 2017 2018 2019 2020 2021 2022 and Debt 19,937 1,951 2,477 2,304 2,708 2,537 7,960 Principal 18,451 1,678 2,217 2,054 2,491 2,401 7,610 Interest (a) 1,486 273 260 250 217 136 350 Net cash flows related to derivative instruments (75 ) (13 ) (33 ) (29 ) (2 ) 1 1 Total 19,862 1,938 2,444 2,275 2,706 2,538 7,961 (a) Interest flows are estimated on the basis of forward interest rates applicable as of December 31, 2016.

Liabilities related to busine_2

Liabilities related to business combinations and to non-controlling interests (Tables)	12 Months Ended
	Dec. 31, 2018
Text block1 [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 (€ million) Liabilities non-controlling (a) CVRs issued (b) Bayer MSD Other Total (c) Balance at January 1, 2016 181 24 1,040 — 6 1,251 New transactions — — — 354 — 354 Payments made — — (137 ) — (3 ) (140 ) Fair value remeasurements through profit or loss: (gain)/loss (including unwinding of discount) (d) — 58 78 — (1 ) 135 Other movements (58 ) — — — — (58 ) Currency translation differences — 3 32 — (1 ) 34 Balance at December 31, 2016 123 85 1,013 354 1 1,576 New transactions (e) — — — — 85 85 Payments made — — (165 ) — (61 ) (226 ) Fair value remeasurements through profit or loss: (gain)/loss (including unwinding of discount) (d) — 1 (28 ) 71 (1 ) 43 Other movements (28 ) — — — 57 29 Currency translation differences (3 ) (11 ) (119 ) (5 ) — (138 ) Balance at December 31, 2017 92 75 701 420 81 1,369 New transactions (f) — — — — 228 228 Payments made (70 ) — (147 ) (57 ) (55 ) (329 ) Fair value remeasurements through profit or loss: (gain)/loss (including unwinding of discount) (d) — 19 (109 ) 50 3 (37 ) Other movements — — — — 24 24 Currency translation differences — 5 27 (3 ) 20 49 Balance at December 31, 2018 22 99 472 410 301 1,304 (a) Includes put options granted to non-controlling non-controlling (b) Based on the quoted market price per CVR of $0.48 as of December 31, 2018, and $0.38 as of December 31, 2017 and 2016. (c) Portion due after more than one year: €963 million as of December 31, 2018 (€1,026 million as of December 31, 2017 and €1,378 million as of December 31, 2016); portion due within less than one year: €341 million as of December 31, 2018 (€343 million as of December 31, 2017 and €198 million as of December 31, 2016). (d) Amounts reported within the income statement line item Fair value remeasurement of contingent consideration , and mainly comprising unrealized gains and losses. (e) Includes two potential payments of €42 million each relating to the acquisition of Protein Sciences, contingent on the attainment of specified performance criteria subsequent to the acquisition date. (f) Includes €226 million for contingent consideration liabilities in favor of True North Therapeutics and €2 million of liabilities owed to Bioverativ employees at the acquisition date.
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 and firm commitments to buy out non-controlling December 31, 2018 Payments due by period (€ million) Total Less than From 1 to From 3 to More than Commitments relating to contingent consideration in connection with business combinations (a) 3,638 313 2,840 331 154 (a) Includes €0.4 billion for the Bayer contingent consideration and €2.3 billion for the CVRs issued in connection with the acquisition of Genzyme.

Provisions and other liabilit_2

Provisions and other liabilities (Tables)	12 Months Ended
	Dec. 31, 2018
Text block1 [abstract]
Summary of Non Current Provisions and Other Non-current Liabilities	The line item Non current provisions and other non-current (€ million) 2018 2017 2016 Provisions 6,883 7,198 7,694 Other non-current 1,730 1,956 1,140 Total 8,613 9,154 8,834
Summary of Movements in Non-current Provisions	The table below sets forth movements in non-current (€ million) Provisions for Provisions Restructuring Other Total Balance at January 1, 2016 4,308 678 762 1,766 7,514 Increases in provisions 220 (a) 130 475 276 (b) 1,101 Provisions utilized (294 ) (a) (86 ) (7 ) (124 ) (511 ) Reversals of unutilized provisions 1 (a) (11 ) (39 ) (58 ) (107 ) Transfers (85 ) (6 ) (450 ) (54 ) (595 ) Net interest related to employee benefits, and unwinding of discount 108 6 4 29 147 Currency translation differences 10 9 (1 ) 18 36 Actuarial gains and losses on defined-benefit plans (c) 109 — — — 109 Balance at December 31, 2016 4,377 720 744 1,853 7,694 Changes in scope of consolidation 86 3 — 13 102 Increases in provisions 269 (a) 163 105 428 (b) 965 Provisions utilized (732 ) (a) (97 ) (7 ) (123 ) (959 ) Reversals of unutilized provisions (18 ) (a) (5 ) (42 ) (106 ) (171 ) Transfers 16 1 (282 ) (75 ) (340 ) Net interest related to employee benefits, and unwinding of discount 87 4 3 27 121 Unrealized gains and losses — — — 1 1 Currency translation differences (156 ) (39 ) (7 ) (43 ) (245 ) Actuarial \gains and losses on defined-benefit plans (c) 30 — — — 30 Balance at December 31, 2017 3,959 750 514 1,975 7,198 Changes in scope of consolidation (6 ) (2 ) — 37 29 Increases in provisions 251 (a) 93 387 306 (b) 1,037 Provisions utilized (529 ) (a) (101 ) (3 ) (160 ) (793 ) Reversals of unutilized provisions (36 ) (a) (5 ) (15 ) (190 ) (246 ) Transfers (22 ) 10 (251 ) (26 ) (289 ) Net interest related to employee benefits, and unwinding of discount 70 4 — 24 98 Currency translation differences 36 12 — 2 50 Actuarial gains and losses on defined-benefit plans (c) (201 ) — — — (201 ) Balance at December 31, 2018 3,522 761 632 1,968 6,883 (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 plan settlements; and the “Reversals of unutilized provisions” line corresponds to plan curtailments. (b) Amounts charged during the period mainly comprise changes to estimates of future expenditures on environmental risks. (c) Amounts recognized in Other comprehensive income (see Note D.15.7).
Summary of Financial and Demographic Assumptions	Those calculations were based on the following financial and demographic assumptions: 2018 2017 2016 France Germany USA UK France Germany USA UK France Germany USA UK Discount rate (a)/(b) 1.25% or 1.75% 1.25% or 1.75% 4.00% 3.00% 0.75% or 1.25% 0.75% or 1.25% 3.50% 2.50% 1.00% or 1.50% 1.00% or 1.50% 4.00% 2.75% General inflation rate (c) 1.50% 1.50% 2.00% 3.10% 1.50% 1.50% 2.00% 3.10% 1.50% 1.50% 2.00% 3.15% Pension benefit indexation 1.25% to 2.25% 1.50% — 3.00% 1.25% to 2.25% 1.50% — 3.10% 1.25% to 2.25% 1.75% — 3.15% Healthcare cost inflation rate 2.00% — (d) 5.66% 1.50% 2.00% — (d) 5.81% 1.50% 2.00% — (d) 5.96% 1.50% Retirement age 62 to 67 62 55 to 70 60 to 65 62 to 67 62 55 to 70 60 62 to 67 62 55 to 70 60 Mortality table TGH/ TGF Heubeck RT 2018 G RP2014 G. Scale MP2018 SAPS S2 TGH/ TGF Heubeck RT 2005 G RP2014 G. Scale MP2017 SAPS S2 TGH/ TGF Heubeck RT 2005 G RP2014 G. Scale MP2016 SAPS S2 (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 in 2018, 2017 and 2016. (b) The rate depends on the duration of the plan (7 to 10 years and more than 10 years, respectively). (c) Inflation for the euro zone is determined using the average break-even inflation rate of French and German government bonds, by reference to the duration of the principal plans. (d) No post-employment healthcare benefits are provided in Germany.
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: 2018 2017 2016 (years) France Germany USA UK France Germany USA UK France Germany USA UK Weighted average duration 13 15 13 17 13 15 14 17 13 14 13 17
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, by principal country Measurement of defined-benefit obligation Change in France Germany USA UK Discount rate -0.50% +137 +223 +167 +244 General inflation rate +0.50% +71 +315 +1 +128 Pension benefit indexation +0.50% +84 +306 — +134 Healthcare cost inflation rate +0.50% — — +32 — Mortality table +1 year +58 +82 +65 +103
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- (€ million) 2018 2017 2016 Measurement of the obligation: Beginning of period 13,012 13,088 12,825 Current service cost 231 233 216 Interest cost 260 293 359 Actuarial losses/(gains) due to changes in demographic assumptions 204 (74 ) (71 ) Actuarial losses/(gains) due to changes in financial assumptions (841 ) 543 928 Actuarial losses/(gains) due to experience adjustments (14 ) 61 (18 ) Plan amendments 18 33 (2 ) Plan curtailments (7 ) 2 (52 ) Plan settlements specified in the terms of the plan (83 ) (108 ) (49 ) Plan settlements not specified in the terms of the plan (107 ) (90 ) (254 ) Benefits paid (647 ) (574 ) (531 ) Changes in scope of consolidation and transfers (46 ) 145 71 Currency translation differences 75 (540 ) (334 ) Obligation at end of period 12,055 13,012 13,088 Fair value of plan assets: Beginning of period 9,106 8,741 8,566 Interest income on plan assets 190 206 251 Difference between actual return and interest income on plan assets (450 ) 501 730 Administration costs (8 ) (9 ) (9 ) Plan settlements specified in the terms of the plan (83 ) (109 ) (49 ) Plan settlements not specified in the terms of the plan (78 ) (70 ) (256 ) Contributions from plan members 6 6 3 Employer’s contributions 392 582 168 Benefits paid (510 ) (424 ) (405 ) Changes in scope of consolidation and transfers 6 66 86 Currency translation differences 39 (384 ) (344 ) Fair value of plan assets at end of period 8,610 9,106 8,741 (€ million) Pensions and other post-employment benefits 2018 2017 2016 Net amount shown in the balance sheet: Net obligation 3,445 3,906 4,347 Effect of asset ceiling — — — Net amount shown in the balance sheet at end of period 3,445 3,906 4,347 Amounts recognized in the balance sheet: Pre-funded (77 ) (53 ) (30 ) Obligations provided for 3,522 3,959 4,377 Net amount recognized at end of period 3,445 3,906 4,347 Benefit cost for the period: Current service cost 231 233 216 Past service cost 18 33 (2 ) Net interest (income)/cost 70 87 108 (Gains)/losses on plan settlements not specified in the terms of the plan (29 ) (20 ) 2 Actuarial (gains)/losses on plan curtailments (7 ) 2 (52 ) Contributions from plan members (6 ) (6 ) (3 ) Administration costs and taxes paid during the period 8 9 9 Expense recognized directly in profit or loss 285 338 278 Remeasurement of net defined-benefit (asset)/liability (actuarial gains and losses) (201 ) 30 109 Expense/(gain) for the period 84 368 387
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) December 31, 2018 Pensions and other post-employment benefits by geographical region France Germany USA UK Other Total Measurement of obligation 2,091 3,262 2,597 2,858 1,247 12,055 Fair value of plan assets 931 2,217 1,622 2,862 978 8,610 Net amount shown in the balance sheet at end of period 1,160 1,045 975 (4 ) 269 3,445 (€ million) December 31, 2017 Pensions and other post-employment benefits by geographical region France Germany USA UK Other Total Measurement of obligation 2,363 3,611 2,699 3,032 1,307 13,012 Fair value of plan assets 991 2,390 1,775 2,926 1,024 9,106 Net amount shown in the balance sheet at end of period 1,372 1,221 924 106 283 3,906 (€ million) December 31, 2016 Pensions and other post-employment benefits by geographical region France Germany USA UK Other Total Measurement of obligation 2,361 3,535 2,874 3,065 1,253 13,088 Fair value of plan assets 857 2,304 1,760 2,866 954 8,741 Net amount shown in the balance sheet at end of period 1,504 1,231 1,114 199 299 4,347
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: 2018 2017 2016 Securities quoted in an active market 99.2 % 98.0 % 98.2 % Cash and cash equivalents 1.4 % 2.2 % 2.4 % Equity instruments 22.3 % 25.2 % 35.2 % Bonds and similar instruments 66.5 % 64.1 % 54.3 % Real estate 4.2 % 3.3 % 3.8 % Derivatives — 0.1 % (0.1 )% Commodities 0.7 % 0.8 % 1.3 % Other 4.1 % 2.3 % 1.3 % Other securities 0.8 % 2.0 % 1.8 % Hedge funds — 0.1 % — Insurance policies 0.8 % 1.9 % 1.8 % 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) Service cost for 2018 Pensions and other post-employment benefits by geographical region France Germany USA UK Other Total Current service cost 78 51 46 — 56 231 Past service cost — — — 17 1 18 Net interest cost/(income) including administration costs and taxes paid during the period 17 12 35 4 10 78 (Gains)/losses on plan settlements not specified in the terms of the plan (4 ) (26 ) 3 — (2 ) (29 ) Actuarial (gains)/losses on plan curtailments (1 ) 6 — (12 ) — (7 ) Contributions from plan members — — — — (6 ) (6 ) Expense recognized directly in profit 90 43 84 9 59 285 Remeasurement of net defined-benefit (asset)/ liability (actuarial gains and losses) (155 ) (13 ) (38 ) 7 (2 ) (201 ) Expense/(gain) for the period (65 ) 30 46 16 57 84 (€ million) Service cost for 2017 Pensions and other post-employment benefits by geographical region France Germany USA UK Other Total Current service cost 74 50 53 — 56 233 Past service cost — — 36 — (3 ) 33 Net interest cost/(income) including administration costs and taxes paid during the period 22 16 40 8 10 96 (Gains)/losses on plan settlements not specified in the terms of the plan (17 ) — — — (3 ) (20 ) Actuarial (gains)/losses on plan curtailments (6 ) 7 8 — (7 ) 2 Contributions from plan members — — — — (6 ) (6 ) Expense recognized directly in profit or loss 73 73 137 8 47 338 Remeasurement of net defined-benefit (asset)/ liability (actuarial gains and losses) 35 (33 ) 77 (48 ) (1 ) 30 Expense/(gain) for the period 108 40 214 (40 ) 46 368 (€ million) Service cost for 2016 Pensions and other post-employment benefits by geographical region France Germany USA UK Other Total Current service cost 70 42 62 — 42 216 Past service cost — — — — (2 ) (2 ) Net interest cost/(income) including administration costs and taxes paid during the period 30 23 48 6 10 117 (Gains)/losses on plan settlements not specified in the terms of the plan — — (2 ) — 4 2 Actuarial (gains)/losses on plan curtailments (51 ) 2 — — (3 ) (52 ) Contributions from plan members — — — — (3 ) (3 ) Expense recognized directly in profit or loss 49 67 108 6 48 278 Remeasurement of net defined-benefit (asset)/liability (actuarial gains and losses) 70 1 (161 ) 165 34 109 Expense/(gain) for the period 119 68 (53 ) 171 82 387
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) 2018 2017 2016 France Germany USA UK France Germany USA UK France Germany USA UK Actuarial gains/(losses) arising during the period (a) 155 13 38 (7 ) (35 ) 33 (77 ) 48 (70 ) (1 ) 161 (165 ) Comprising: Gains/(losses) on experience adjustments (b) 21 (154 ) (131 ) (118 ) 35 159 76 114 58 149 77 442 Gains/(losses) on demographic assumptions (7 ) (67 ) 7 (144 ) — — 20 53 (6 ) — 79 — Gains/(losses) on financial assumptions 141 234 162 255 (70 ) (126 ) (173 ) (119 ) (122 ) (150 ) 5 (607 ) (a) Gains and losses arising from changes in assumptions are due primarily to changes in the discount rate. (b) 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 (€ million) 2018 2017 2016 Net pre-tax 2,834 (3,035 ) (3,006 )
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) 2018 2017 2016 Present value of wholly or partially funded obligations in respect of pension and other post-employment benefit plans 10,995 11,915 11,713 Present value of unfunded obligations 1,060 1,097 1,375 Total 12,055 13,012 13,088
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 (€285 million in 2018) is allocated between income statement line items as follows: (€ million) 2018 2017 2016 Cost of sales 67 63 60 Research and development expenses 77 48 48 Selling and general expenses 84 95 113 Other operating (income)/expenses, net (21 ) — — Restructuring costs 8 45 (51 ) Financial expenses 70 87 108 Total 285 338 278
Estimated Amounts of Employer's Contributions to Plan Assets	The estimated amounts of employer’s contributions to plan assets in 2019 are as follows: (€ million) France Germany USA UK Other Total Employer’s contributions in 2019 (estimate): 2019 — — — 3 37 40
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 the next ten years: (€ million) France Germany USA UK Other Total Estimated future benefit payments: 2019 92 189 149 117 57 604 2020 95 195 145 120 55 610 2021 116 200 148 124 56 644 2022 66 205 149 128 59 607 2023 84 210 144 132 65 635 2024 to 2028 550 1,063 732 726 363 3,434
Timing of Future Payments in Respect of Unfunded Pension and Other Post-employment Benefit Plans	The table below shows estimates as of December 31, 2018 for the timing of future payments in respect of unfunded pension and other post-employment benefit plans: Payments due by period (€ million) Total Less than 1 year 1 to 3 years 3 to 5 years More than 5 years Estimated payments 1,060 62 115 118 765
Movements in Restructuring Provisions Classified in Non-current and Current Liabilities	The table below shows movements in restructuring provisions classified in non-current (€ million) 2018 2017 2016 Balance, beginning of period 1,086 1,420 1,343 Of which: •  Classified in non-current 514 744 762 •  Classified in current liabilities 572 676 581 Change in provisions recognized in profit or loss for the period 1,035 297 667 Provisions utilized (605 ) (616 ) (641 ) Transfers 54 7 38 Unwinding of discount — 3 4 Currency translation differences 2 (25 ) 9 Balance, end of period 1,572 1,086 1,420 Of which: •  Classified in non-current 632 514 744 •  Classified in current liabilities 940 572 676
Timing of Future Termination Benefit Payments	The timing of future termination benefit payments is as follows: December 31, 2018 (€ million) Benefit payments by period Total Less than 1 year 1 to 3 years 3 to 5 years More than 5 years Employee termination benefits •  France 623 302 242 71 8 •  Other countries 272 187 62 6 17 Total 895 489 304 77 25 December 31, 2017 (€ million) Benefit payments by period Total Less than 1 year 1 to 3 years 3 to 5 years More than 5 years Employee termination benefits •  France 588 257 281 49 1 •  Other countries 274 197 70 5 2 Total 862 454 351 54 3 December 31, 2016 (€ million) Benefit payments by period Total Less than 1 year 1 to 3 years 3 to 5 years More than 5 years Employee termination benefits •  France 933 374 413 142 4 •  Other countries 226 182 35 4 5 Total 1,159 556 448 146 9
Summary of Other Provisions	Other provisions include provisions for risks and litigation relating to environmental, commercial and product liability matters. (€ million) 2018 2017 2016 Environmental risks and remediation 680 686 732 Product liability risks, litigation and other 1,288 1,289 1,121 Total 1,968 1,975 1,853
Other Non-Current Liabilities	(€ million) 2018 2017 2016 Non-current (a) 1,407 1,614 924 Other non-current 323 342 216 Total 1,730 1,956 1,140 (a) Non-current
Current Provisions and Other Current Liabilities	Current provisions and other current liabilities (€ million) 2018 2017 (a) 2016 (a) Taxes payable 733 1,180 1,134 Employee-related liabilities 1,989 1,922 1,967 Restructuring provisions (see Note D.19.2.) 940 572 676 Interest rate derivatives (see Note D.20.) — — 2 Currency derivatives (see Note D.20.) 90 58 130 Amounts payable for acquisitions of non-current 497 387 451 Other current liabilities 5,112 5,093 5,824 Total 9,361 9,212 10,184

Derivative financial instrume_2

Derivative financial instruments and market risks (Tables)	12 Months Ended
	Dec. 31, 2018
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Summary of Fair Value of Derivative Instruments	The table below shows the fair value of derivative instruments as of December 31, 2018, 2017 and 2016: (€ million) Non-current Current Total Non-current liabilities Current liabilities Total liabilities Market value at December 31, 2018 (net) Market value at December 31, 2017 (net) Market value at December 31, 2016 (net) Currency derivatives — 134 134 — (90 ) (90 ) 44 71 (22 ) operating — 42 42 — (35 ) (35 ) 7 3 (25 ) financial — 92 92 — (55 ) (55 ) 37 68 3 Interest rate derivatives 19 30 49 (7 ) — (7 ) 42 51 100 Total 19 164 183 (7 ) (90 ) (97 ) 86 122 78
Summary of Operating Currency Hedging Instruments	The table below shows operating currency hedging instruments in place as of December 31, 2018, with the notional amount translated into euros at the relevant closing exchange rate: December 31, 2018 Of which derivatives designated as cash flow hedges Of which derivatives not (€ million) Notional Fair Notional Fair Of which Notional Fair value Forward currency sales 4,002 — — — — 4,002 — of which US dollar 1,723 (7 ) — — — 1,723 (7 ) of which Singapore dollar 652 1 — — — 652 1 of which Chinese yuan renminbi 451 (1 ) — — — 451 (1 ) of which Saudi riyal 100 1 — — — 100 1 of which Russian rouble 88 5 — — — 88 5 Forward currency purchases 2,036 7 — — — 2,036 7 of which US dollar 514 8 — — — 514 8 of which Singapore dollar 500 1 — — — 500 1 of which Japanese yen 197 3 — — — 197 3 of which Chinese yuan renminbi 163 (1 ) — — — 163 (1 ) of which Canadian dollar 106 (2 ) — — — 106 (2 ) Total 6,038 7 — — — 6,038 7 The table below shows operating currency hedging instruments in place as of December 31, 2017, with the notional amount translated into euros at the relevant closing exchange rate: December 31, 2017 Of which derivatives designated as cash flow hedges Of which derivatives not (€ million) Notional Fair Notional Fair Of which Notional Fair value Forward currency sales 3,592 11 — — — 3,592 11 of which US dollar 1,043 15 — — — 1,043 15 of which Singapore dollar 870 1 — — — 870 1 of which Chinese yuan renminbi 327 (1 ) — — — 327 (1 ) of which Japanese yen 248 1 — — — 248 1 of which Saudi riyal 144 2 — — — 144 2 Forward currency purchases 1,649 (8 ) — — — 1,649 (8 ) of which Japanese yen 373 (3 ) — — — 373 (3 ) of which Singapore dollar 360 (4 ) — — — 360 (4 ) of which US dollar 205 (2 ) — — — 205 (2 ) of which Chinese yuan renminbi 196 — — — — 196 — of which Hungarian forint 81 1 — — — 81 1 Total 5,241 3 — — — 5,241 3 The table below shows operating currency hedging instruments in place as of December 31, 2016, with the notional amount translated into euros at the relevant closing exchange rate: December 31, 2016 Of which derivatives Of which derivatives not (€ million) Notional Fair Notional Fair Of which Notional Fair value Forward currency sales 3,963 (25 ) — — — 3,963 (25 ) of which US dollar 1,850 (17 ) — — — 1,850 (17 ) of which Chinese yuan renminbi 453 (2 ) — — — 453 (2 ) of which Swiss franc 253 (1 ) — — — 253 (1 ) of which Japanese yen 206 5 — — — 206 5 of which Singapore dollar 156 1 — — — 156 1 Forward currency purchases 1,517 — — — — 1,517 — of which US dollar 400 1 — — — 400 1 of which Japanese yen 283 (2 ) — — — 283 (2 ) of which Singapore dollar 233 1 — — — 233 1 of which Swiss franc 84 — — — — 84 — of which Hungarian forint 82 — — — — 82 — Total 5,480 (25 ) — — — 5,480 (25 )
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: 2018 2017 2016 (€ million) Notional Fair Expiry Notional Fair Expiry Notional Fair Expiry Forward currency sales 7,762 17 5,074 86 5,298 (28 ) of which US dollar 5,500 (a) 38 2019 3,542 50 2018 3,356 (37 ) 2017 of which Japanese yen 973 (24 ) 2019 867 34 2018 1,036 — 2017 of which Australian dollar 196 5 2019 281 1 2018 254 5 2017 Forward currency purchases 7,291 20 4,657 (18 ) 5,980 31 of which US dollar 4,165 (17 ) 2019 242 (10 ) 2018 3,967 30 2017 of which Singapore dollar 2,022 33 2019 2,281 (23 ) 2018 878 5 2017 of which Chinese yuan renminbi 427 — 2019 158 3 2018 168 — 2017 Total 15,053 37 9,731 68 11,278 3 (a) Includes forward sales with a notional amount of $3,615 million expiring in 2019, designated as a hedge of Sanofi’s net investment in Bioverativ. As of December 31, 2018, the fair value of these forward contracts represented an asset of €24 million; the opposite entry was recognized in Other comprehensive income , with the impact on financial income and expense being immaterial.
Disclosure of Instruments	The table below shows instruments of this type in place as of December 31, 2018: Notional amounts by expiry date as of December 31, 2018 Of which designated as fair value hedges Of which designated as cash flow hedges (€ million) 2019 2020 2021 2022 2023 2024 Total Fair value Notional amount Fair value Notional amount Fair value Of which recognized in equity Interest rate swaps — pay capitalized Eonia / receive 1.58% 1,550 — — — — — 1,550 30 1,550 30 — — — pay capitalized Eonia / receive 0.06% — — — 2,000 — — 2,000 15 2,000 15 — — — pay 1.81% / receive 3-month — 436 — — — — 436 5 — — 436 5 — pay 3-month — 436 — — — — 436 (1 ) 436 (1 ) — — — receive capitalized Eonia / pay 1.48% (a) — — — 42 57 — 99 (6 ) 99 (6 ) — — — Total 1,550 872 — 2,042 57 — 4,521 42 4,085 38 436 5 — (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 instruments of this type in place as of December 31, 2017: Notional amounts by expiry date as of December 31, 2017 Of which designated as fair value hedges Of which designated as cash flow hedges (€ million) 2018 2019 2020 2021 2022 2023 Total Fair Notional amount Fair value Notional amount Fair value Of which recognized in equity Interest rate swaps pay capitalized Eonia / receive 1.58% — 1,550 — — — — 1,550 58 1,550 58 — — — pay capitalized Eonia / receive 0.06% — — — — 1,800 — 1,800 (6 ) 1,800 (6 ) — — — pay 1.81% / receive 3-month — — 417 — — — 417 2 — — 417 2 — pay 3-month — — 417 — — — 417 3 417 3 — — — receive capitalized Eonia / pay 1.48% — — — — 42 57 99 (6 ) — — — — — Total — 1,550 834 — 1,842 57 4,283 51 3,767 55 417 2 — The table below shows instruments of this type in place as of December 31, 2016: Notional amounts by expiry date as of December 31, 2016 Of which Of which designated as cash flow hedges (€ million) 2017 2018 2019 2020 2021 2022 Total Fair Notional Fair Notional Fair Of which Interest rate swaps pay capitalized Eonia / receive 1.58% — — 1,550 — — — 1,550 88 1,550 88 — — — pay 3-month 428 — — — — — 428 3 428 3 — — — pay 3-month — — — 475 — — 475 10 475 10 — — — pay 1.22% / receive 3-month & 6-month 475 — — — — — 475 (2 ) — — 475 (2 ) — pay capitalized Eonia / receive -0.01% — — — — — 300 300 1 300 1 — — — Total 903 — 1,550 475 — 300 3,228 100 2,753 102 475 (2 ) —
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) 2018 2017 2016 Derivative Derivative Derivative Derivative Derivative Derivative Gross carrying amounts before offset (a) 183 (97 ) 196 (74 ) 210 (132 ) Gross amounts offset (in accordance with IAS 32) (b) — — — — — — Net amounts as reported in the balance 183 (97 ) 196 (74 ) 210 (132 ) Effects of other netting arrangements (not fulfilling the IAS 32 criteria for offsetting) (d) — — Financial instruments (81 ) 81 (67 ) 67 (97 ) 97 Fair value of financial collateral N/A N/A N/A N/A N/A N/A Net exposure (c) + (d) 102 (16 ) 129 (7 ) 113 (35 )

Off balance sheet commitments (

Off balance sheet commitments (Tables)	12 Months Ended
	Dec. 31, 2018
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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, 2018 Payments due by period (€ million) Total Less than 1 to 3 3 to 5 More than Operating leases (a) 2,427 289 457 378 1,303 Irrevocable purchase commitments (b) •  given (c) 6,549 3,654 1,247 489 1,159 •  received (175 ) (120 ) (21 ) (12 ) (22 ) Research and development license agreements •  commitments related to R&D and other commitments (d) 954 675 257 14 7 •  potential milestone payments (e) 3,241 249 728 947 1,317 Total 12,996 4,747 2,668 1,816 3,764 (a) Operating leases as of December 31, 2018 include €95 million of commitments given to joint ventures. (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, 2017, irrevocable commitments amounted to €5,500 million given and €(181) million received. (c) Irrevocable purchase commitments given as of December 31, 2018 include €1,194 million of commitments to joint ventures. (d) Commitments related to R&D, and other commitments, amounted to €951 million as of December 31, 2017. (e) This line includes only potential milestone payments on projects regarded as reasonably possible, i.e. on projects in the development phase. Potential milestone payments as of December 31, 2017 amounted to €1,907 million.
Summary of Future Minimum Lease Payments Due Under Non-cancelable Leases and Rental Expense	The table below shows future minimum lease payments due under non-cancelable (€ million) 2018 2017 2016 Commitments under operating leases (a) 2,427 1,452 1,507 Rental expense 345 291 309 (a) The increase in 2018 mainly reflects a commitment relating to a new lease contracted in the United States.
Summary of Undrawn Credit Facilities	Undrawn credit facilities are as follows: December 31, 2018 Expiry (€ million) Total Less than 1 year 1 to 3 years 3 to 5 years More than 5 years General-purpose credit facilities 8,000 — 8,000 —
Summary of Amount of Guarantees Given and Received	The table below shows the amount of guarantees given and received: (€ million) 2018 2017 2016 Guarantees given: 3,010 2,986 3,946 •  Guarantees provided to banks in connection with credit facilities 1,307 1,318 2,189 •  Other guarantees given 1,703 1,668 1,757 Guarantees received (190 ) (181 ) (211 )

Provisions for discounts, reb_2

Provisions for discounts, rebates and sales returns (Tables)	12 Months Ended
	Dec. 31, 2018
Text block1 [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 and discounts Sales Other Total Balance at January 1, 2016 2,173 672 349 944 480 5 4,623 Provision related to current period sales 5,240 1,869 4,132 5,394 547 14 17,196 Net change in provision related to prior period sales (6 ) — (8 ) (20 ) 18 (1 ) (17 ) Payments made (5,078 ) (1,796 ) (4,204 ) (5,230 ) (509 ) (15 ) (16,832 ) Currency translation differences 69 26 11 23 14 — 143 Balance at December 31, 2016 (c) 2,398 771 280 1,111 550 3 5,113 Provision related to current period sales 5,131 2,027 4,069 5,897 537 29 17,690 Net change in provision related to prior period sales (46 ) (11 ) (8 ) 30 (11 ) — (46 ) Payments made (5,129 ) (2,031 ) (3,925 ) (5,897 ) (466 ) (26 ) (17,474 ) Currency translation differences (268 ) (93 ) (39 ) (74 ) (63 ) — (537 ) Balance at December 31, 2017 (c) 2,086 663 377 1,067 547 6 4,746 Changes in scope of consolidation 37 2 — (123 ) — 2 (82 ) Provision related to current period sales 4,624 2,038 3,620 5,942 465 56 16,745 Net change in provision related to prior period sales (2 ) (4 ) (1 ) (11 ) (35 ) 3 (50 ) Payments made (4,673 ) (2,055 ) (3,714 ) (5,732 ) (448 ) (54 ) (16,676 ) Currency translation differences 76 30 12 (3 ) 17 — 132 Balance at December 31, 2018 (c) 2,148 674 294 1,140 546 13 4,815 (a) Primarily the US government’s Medicare and Medicaid programs. (b) Mainly rebates and other price reductions granted to healthcare authorities in the United States. (c) Provisions related to US net sales amounted to €3,509 million as of December 31, 2018, €3,487 million as of December 31, 2017 and €3,818 million as of December 31, 2016.

Personnel costs (Tables)

Personnel costs (Tables)	12 Months Ended
	Dec. 31, 2018
Text block1 [abstract]
Summary of Personal Costs	Total personnel costs include the following items: (€ million) 2018 2017 (a) 2016 (a) Salaries 6,547 6,592 6,424 Social security charges (including defined-contribution pension plans) 1,954 1,977 1,948 Stock options and other share-based payment expense 282 258 250 Defined-benefit pension plans 261 275 273 Other employee benefits 225 219 224 Total 9,269 9,321 9,119 (a) Excluding personnel costs for the Animal Health business: immaterial in 2017 and €0.6 billion in 2016.
Summary of Employee Numbers by Function	Employee numbers by function as of December 31 are shown below: 2018 2017 (a) 2016 (a) Production 38,790 40,417 41,867 Research and development 15,140 14,764 15,148 Sales force 28,914 30,284 30,815 Marketing and support functions 21,382 21,101 19,029 Total 104,226 106,566 106,859 (a) Excluding employees of the Animal Health business: 4 employees in 2017 and 6,957 in 2016.

Restructuring costs and simil_2

Restructuring costs and similar items (Tables)	12 Months Ended
	Dec. 31, 2018
Text block1 [abstract]
Summary of Restructuring Costs and Similar Items	Restructuring costs and similar items amounted to €1,480 million in 2018, €731 million in 2017 and €879 million in 2016, and comprise the following items: (€ million) 2018 2017 2016 Employee-related expenses 517 336 650 Expenses related to property, plant and equipment and to inventories 162 221 139 Compensation for early termination of contracts (other than contracts of employment) 352 61 31 Decontamination costs 5 (4 ) 3 Other restructuring costs 444 117 56 Total 1,480 731 879

Financial expenses and income (

Financial expenses and income (Tables)	12 Months Ended
	Dec. 31, 2018
Text block1 [abstract]
Summary of Analysis of Financial Income and Expenses	An analysis of Financial expenses Financial income (€ million) 2018 2017 (a) 2016 (a) Cost of debt (b) (396 ) (326 ) (310 ) Interest income (c) 123 89 73 Cost of net debt (273 ) (237 ) (237 ) Non-operating 6 (5 ) (2 ) Unwinding of discounting of provisions (d) (24 ) (33 ) (33 ) Net interest cost related to employee benefits (75 ) (92 ) (114 ) Gains/(losses) on disposals of financial assets 63 96 36 Impairment losses on financial assets, net of reversals — (7 ) (487 ) (e) Other 32 5 (19 ) Net financial income/(expenses) (271 ) (273 ) (856 ) comprising: Financial expenses (435 ) (420 ) (924 ) Financial income 164 147 68 (a) The results of the Animal Health business are presented separately in accordance with IFRS 5 (Non-Current (b) Includes net gains on interest rate and currency derivatives used to manage debt: €75 million in 2018, €20 million in 2017 and €50 million in 2016. (c) Includes net gains on interest rate and currency derivatives used to manage cash and cash equivalents: €51 million in 2018, €33 million in 2017 and €17 million in 2016. (d) Primarily on provisions for environmental risks, restructuring provisions, and provisions for product-related risks (see Note D.19.). (e) On October 5, 2016, Alnylam Pharmaceuticals, Inc. announced that it was terminating its revusiran development program, as a result of which its share price fell by 48% on October 6, 2016. Consequently, Sanofi recognized an impairment loss reflecting the difference between the historical acquisition cost of its shares in Alnylam and their market value. That impairment loss amounted to €457 million as of December 31, 2016.

Income tax expense (Tables)

Income tax expense (Tables)	12 Months Ended
	Dec. 31, 2018
Text block1 [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) 2018 2017 (a) 2016 (a) Current taxes (1,212 ) (2,631 ) (1,869 ) Deferred taxes 731 909 544 Total (481 ) (1,722 ) (1,325 ) Income before tax and investments accounted for using the equity method 4,405 5,531 5,675 (a) The results of the Animal Health business are presented separately in accordance with IFRS 5 (Non-Current
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) 2018 2017 2016 (a) Standard tax rate applicable in France 34.4 34.4 34.4 Difference between the standard French tax rate and the rates applicable to Sanofi (b) (16.4 ) (13.8 ) (7.5 ) Contribution on distributed income (3%) and associated changes (c) — (8.2 ) 2.0 Revisions to tax exposures and settlements of tax disputes (1.4 ) 1.9 (5.0 ) Impact of US tax reform (d) (4.3 ) 21.6 — Other items (e) (1.4 ) (4.8 ) (0.5 ) Effective tax rate 10.9 31.1 23.4 (a) The results of the Animal Health business are presented separately in accordance with IFRS 5 (Non-Current (b) 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. (c) In 2017, this line includes the consequences of the French Constitutional Council ruling of October 6, 2017 on the additional 3% contribution on dividends paid out in cash. In 2016, entities subject to corporate income tax in France were liable to pay an additional tax contribution in respect of amounts distributed by the entity. (d) For 2018, this line comprises an adjustment of €188 million to the estimated tax charge on deemed repatriation attributable to the accumulated earnings of non-US non-US (e) For 2018, “Other items” includes the net tax effect of taxable temporary differences associated with holdings in Sanofi subsidiaries. In determining the amount of the deferred tax liability for 2018, 2017 and 2016, Sanofi took into account changes in the ownership structure of certain subsidiaries. For 2017, the “Other items” line includes the impact of changes to tax rates in France, Belgium and the Netherlands. For 2016, it includes the effects of changes in tax rates in various countries, particularly in France, Hungary, Italy, Japan and the United States.

Share of profit loss from inv_2

Share of profit loss from investments accounted for using the equity method (Tables)	12 Months Ended
	Dec. 31, 2018
Text block1 [abstract]
Summary of Share of Profit/Loss from Investments Accounted for Using Equity Method	The line item Share of profit/(loss) from investments accounted for using the equity method (€ million) 2018 2017 2016 Regeneron (a) 484 82 128 BMS co-promotion (b) 12 13 16 Other investments accounted for using the equity method 3 (10 ) (8 ) Total 499 85 136 (a) Includes the impact of amortization charged on the fair value remeasurement of Sanofi’s share of the acquired intangible assets and inventories of Regeneron. (b) Share of co-promotion

Net income attributable to no_2

Net income attributable to non-controlling interests (Tables)	12 Months Ended
	Dec. 31, 2018
Text block1 [abstract]
Summary of Trends in Net Income Attributable to Non-Controlling Interests	The table below shows trends in Net income attributable to non-controlling (€ million) 2018 2017 2016 Share of co-promotion (a) 83 84 86 Share of net income attributable to other non-controlling 21 37 5 Total 104 121 91 (a) Share of co-promotion

Related party transactions (Tab

Related party transactions (Tables)	12 Months Ended
	Dec. 31, 2018
Text block1 [abstract]
Schedule of Compensation Paid to Key Management Personnel	The table below shows, by type, the compensation paid to key management personnel: (€ million) 2018 2017 2016 Short-term benefits (a) 38 31 32 Post-employment benefits 9 8 9 Share-based payment 33 15 22 Total recognized in profit or loss 80 54 63 (a) 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 top-up lump-sum (€ million) 2018 2017 2016 Aggregate top-up 59 68 72 Aggregate termination benefits and lump-sum 10 9 8

Segment information (Tables)

Segment information (Tables)	12 Months Ended
	Dec. 31, 2018
Text block1 [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, 2018 and 2017: (€ million) Europe United States Other 2018 Europe United Other 2017 (a) Pharmaceuticals 7,303 7,897 9,485 24,685 7,485 8,152 9,536 25,173 Diabetes & Cardiovascular 1,401 2,635 2,047 6,083 1,375 3,530 2,003 6,908 of which Lantus ® 684 1,614 1,267 3,565 760 2,542 1,323 4,625 Toujeo ® 290 344 206 840 217 455 144 816 Established Prescription Products 3,330 751 4,762 8,843 3,494 1,269 5,055 9,818 of which Lovenox ® 870 38 557 1,465 951 58 565 1,574 Plavix ® 147 — 1,293 1,440 150 1 1,319 1,470 Specialty Care 2,004 4,387 1,878 8,269 1,865 3,203 1,610 6,678 of which Aubagio ® 385 1,157 105 1,647 387 1,084 96 1,567 Cerezyme ® 270 174 267 711 281 177 273 731 Myozyme ® ® 374 284 182 840 352 262 175 789 Jevtana ® 158 179 85 422 148 159 79 386 Dupixent ® 75 660 53 788 2 216 1 219 Generics 568 124 798 1,490 751 150 868 1,769 Consumer Healthcare 1,403 1,066 2,191 4,660 1,410 1,133 2,255 4,798 of which Allegra ® 17 207 172 396 12 233 177 422 Doliprane ® 281 — 52 333 277 — 46 323 Dulcolax ® 99 62 55 216 93 61 56 210 Pharmaton ® 19 — 71 90 20 — 79 99 Gold Bond ® — 207 4 211 — 198 3 201 Vaccines 728 2,577 1,813 5,118 630 2,570 1,901 5,101 of which Polio/Pertussis/Hib Vaccines 296 397 1,056 1,749 300 435 1,092 1,827 Influenza Vaccines 177 1,233 298 1,708 113 1,128 348 1,589 Total net sales 9,434 11,540 13,489 34,463 9,525 11,855 13,692 35,072 (a) Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.). The table below sets forth Sanofi’s net sales for the years ended December 31, 2017 and 2016: (€ million) Europe United Other Countries 2017 Europe United Other Countries 2016 Pharmaceuticals 7,473 8,152 9,497 25,122 7,532 8,913 9,469 25,914 Diabetes & Cardiovascular 1,375 3,530 2,000 6,905 1,381 4,511 1,907 7,799 of which Lantus ® 760 2,542 1,320 4,622 878 3,528 1,308 5,714 Toujeo ® 217 455 144 816 120 475 54 649 Established Prescription Products 3,473 1,269 5,019 9,761 3,642 1,490 5,179 10,311 of which Lovenox ® 951 58 566 1,575 1,027 54 555 1,636 Plavix ® 150 1 1,320 1,471 162 1 1,381 1,544 Specialty Care 1,865 3,203 1,610 6,678 1,707 2,737 1,506 5,950 of which Aubagio ® 387 1,084 96 1,567 308 908 79 1,295 Cerezyme ® 281 177 272 730 280 181 287 748 Myozyme ® ® 352 262 175 789 327 240 158 725 Jevtana ® 148 159 79 386 139 152 67 358 Dupixent ® 2 216 1 219 — — — — Generics 760 150 868 1,778 802 175 877 1,854 Consumer Healthcare 1,422 1,133 2,277 4,832 879 938 1,513 3,330 of which Allegra ® 12 233 178 423 9 243 165 417 Doliprane ® 277 — 46 323 260 — 49 309 Vaccines 630 2,570 1,901 5,101 268 2,540 1,769 4,577 of which Polio/Pertussis/Hib Vaccines 300 435 1,092 1,827 105 405 985 1,495 Influenza Vaccines 113 1,128 348 1,589 83 1,117 321 1,521 Total published net sales 9,525 11,855 13,675 35,055 8,679 12,391 12,751 33,821 Impact of IFRS 15 17 (12 ) Total net sales 35,072 33,809
Schedule of Segment Results	The table below sets forth Sanofi’s segment results for the years ended December 31, 2018 and December 31, 2017, based on the new segment reporting model: December 31, 2018 (€ million) Pharmaceuticals Consumer Vaccines Other Total Net sales 24,685 4,660 5,118 — 34,463 Other revenues 252 — 962 — 1,214 Cost of sales (6,738 ) (1,539 ) (2,854 ) (190 ) (11,321 ) Research and development expenses (4,572 ) (143 ) (555 ) (624 ) (5,894 ) Selling and general expenses (5,431 ) (1,534 ) (710 ) (2,156 ) (9,831 ) Other operating income and expenses (37 ) 101 (4 ) (124 ) (64 ) Share of profit/(loss) from investments accounted for using the equity method 425 1 (3 ) — 423 Net income attributable to non-controlling (96 ) (10 ) — — (106 ) Business operating income 8,488 1,536 1,954 (3,094 ) 8,884 December 31, 2017 (a) (€ million) Pharmaceuticals Consumer Vaccines Other Total Net sales 25,173 4,798 5,101 — 35,072 Other revenues 287 — 862 — 1,149 Cost of sales (6,766 ) (1,612 ) (2,798 ) (271 ) (11,447 ) Research and development expenses (4,056 ) (123 ) (557 ) (736 ) (5,472 ) Selling and general expenses (5,649 ) (1,645 ) (728 ) (2,050 ) (10,072 ) Other operating income and expenses 34 94 (107 ) (17 ) 4 Share of profit/(loss) from investments accounted for using the equity method 212 1 1 — 214 Net income attributable to non-controlling (110 ) (15 ) — — (125 ) Business operating income 9,125 1,498 1,774 (3,074 ) 9,323 (a) Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.), and of the presentation of segment data using Sanofi’s new segment reporting model. Due to lack of available data and the over-complex and significant adjustments that would be required (in particular to our reporting tools), not all comparative information has been restated to reflect the changes arising from the new segment reporting model of 2017. Segment results for 2017 and 2016 are therefore also presented using the previous segment reporting model in the tables below: December 31, 2017 (a) (€ million) Pharmaceuticals (b) Vaccines (c) Other Total Sanofi Net sales 29,971 5,101 — 35,072 Other revenues 287 862 — 1,149 Cost of sales (8,630 ) (2,817 ) — (11,447 ) Research and development expenses (4,835 ) (637 ) — (5,472 ) Selling and general expenses (9,190 ) (881 ) (1 ) (10,072 ) Other operating income and expenses 180 (108 ) (68 ) 4 Share of profit/(loss) from investments accounted for using the equity method 213 1 — 214 Net income attributable to non-controlling (125 ) — — (125 ) Business operating income 7,871 1,521 (69 ) 9,323 (a) Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.). (b) Includes Consumer Healthcare and an allocation of global support function costs. Consumer Healthcare net sales were €4,798 million in 2017. (c) Includes an allocation of global support function costs. December 31, 2016 (a) (€ million) Pharmaceuticals (b) Vaccines (c) Other Total Sanofi Net sales 29,232 4,577 — 33,809 Other revenues 274 613 — 887 Cost of sales (8,348 ) (2,353 ) — (10,701 ) Research and development expenses (4,618 ) (554 ) — (5,172 ) Selling and general expenses (8,735 ) (743 ) — (9,478 ) Other operating income and expenses (1 ) (14 ) (112 ) (127 ) Share of profit/(loss) from investments accounted for using the equity method 131 48 — 179 Net income attributable to non-controlling (112 ) (1 ) — (113 ) Business operating income 7,823 1,573 (112 ) 9,284 (a) Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.). (b) Includes Consumer Healthcare and an allocation of global support function costs. Consumer Healthcare net sales were €3,330 million in 2016. (c) Includes an allocation of global support function costs.
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) 2018 2017 (a) 2016 (a) Business operating income 8,884 9,323 9,284 Share of profit/(loss) from investments accounted for using the equity method (b) (423 ) (214 ) (179 ) Net income attributable to non-controlling (c) 106 125 113 Amortization and impairment of intangible assets (2,888 ) (2,159 ) (1,884 ) Fair value remeasurement of contingent consideration 117 (159 ) (135 ) Expenses arising from the impact of acquisitions on inventories (d) (114 ) (166 ) — Restructuring costs and similar items (1,480 ) (731 ) (879 ) Other expenses related to business combinations (28 ) — — Other gains and losses, and litigation (e) 502 (215 ) 211 Operating income 4,676 5,804 6,531 Financial expenses (f) (435 ) (420 ) (924 ) Financial income 164 147 68 Income before tax and investments accounted for using the equity method 4,405 5,531 5,675 (a) Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.), and of the presentation of segment data using Sanofi’s new segment reporting model. (b) Excluding 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, and after elimination of Sanofi’s share of the business net income of Sanofi Pasteur MSD from the date when Sanofi and Merck announced their intention to end their joint venture (€52 million in 2016). (c) Excludes (i) restructuring costs and (ii) other adjustments attributable to non-controlling (d) This line records the impact of the workdown of acquired inventories remeasured at fair value at the acquisition date. (e) For 2018, the gain resulting from the European Generics business divestiture amounting to €510 million. For 2017, this line includes an adjustment to provisions for vendor’s liability guarantees relating to past divestments. For 2016, it includes the pre-tax (f) For 2016, this line includes an impairment loss of €457 million taken against Sanofi’s equity investment in Alnylam Pharmaceuticals, Inc. (see Note D.29.).
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. 2018 (€ million) Pharmaceuticals Consumer Vaccines Total Investments accounted for using the equity method 3,352 20 30 3,402 Acquisitions of property, plant and equipment 1,046 5 364 1,415 Acquisitions of other intangible assets 434 7 121 562 2017 (€ million) Pharmaceuticals Consumer Vaccines Total Investments accounted for using the equity method (a) 2,815 19 13 2,847 Acquisitions of property, plant and equipment 1,033 9 346 1,388 Acquisitions of other intangible assets 367 9 192 568 (a) Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.), and of the presentation of segment data using Sanofi’s new segment reporting model. (€ million) 2016 Pharmaceuticals Vaccines Total Investments accounted for using the equity method (a) 2,888 4 2,892 Acquisitions of property, plant and equipment 904 315 1,219 Acquisitions of other intangible assets 807 57 864 (a) Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.), and of the presentation of segment data using Sanofi’s new segment reporting model.
Summary of Geographical Information on Net Sales and Non-Current Assets	In accordance with IFRS 8, the non-current pre-funded 2018 (€ million) Total Europe of which North of which Other Net sales 34,463 9,434 2,319 12,193 11,540 12,836 Non-current •   property, plant and equipment 9,651 5,871 3,163 2,719 2,238 1,061 •   goodwill 44,235 — — — — — •   other intangible assets 21,889 8,058 — 11,190 — 2,641 2017 (€ million) Total Europe of which North of which Other Net sales (a) 35,072 9,525 2,330 12,460 11,855 13,087 Non-current •   property, plant and equipment 9,579 5,969 3,180 2,560 2,142 1,050 •   goodwill 40,264 — — — — — •   other intangible assets 13,080 6,171 — 5,210 — 1,699 (a) Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.), and of the presentation of segment data using Sanofi’s new segment reporting model. (€ million) 2016 Total Europe of which North of which Other Net sales (a)/(b) 33,809 8,679 2,206 12,963 12,391 12,167 Non-current •   property, plant and equipment 10,019 6,068 3,413 2,850 2,447 1,101 •   goodwill 40,287 — — — — — •   other intangible assets 10,879 3,612 — 5,430 — 1,837 (a) Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.), and of the presentation of segment data using Sanofi’s new segment reporting model. (b) Due to a change in accounting presentation, VaxServe sales of non-Sanofi Other revenues from 2016 onwards (see Note B.13.2.).

Exchanged_held-for-exchange A_2

Exchanged/held-for-exchange Animal Health business (Tables)	12 Months Ended
	Dec. 31, 2018
Text block1 [abstract]
Summary of Assets and Liabilities Held for Sale or Exchange	In accordance with IFRS 5 (see Note B.7.), all assets of the Animal Health business and all liabilities directly related to those assets were classified as of December 31, 2016 in the line items Assets held for sale or exchange Liabilities related to assets held for sale or exchange 2016 Assets Property, plant and equipment 811 Goodwill 1,560 Other intangible assets 2,227 Investments accounted for using the equity method 12 Other non-current 41 Deferred tax assets 180 Inventories 629 Accounts receivable 471 Other current assets 83 Cash and cash equivalents 362 Total assets held for sale or exchange 6,376 Liabilities Long-term debt 6 Non-current 134 Deferred tax liabilities 198 Current debt 148 Accounts payable 241 Other current liabilities 438 Total liabilities related to assets held for sale or exchange 1,165
Summary of Net Income/(Loss) of Held-for-Exchange Animal Health Business	In accordance with IFRS 5, the net income/loss of the Animal Health business is presented in a separate line item for 2017 and comparative periods (see Notes B.7. and D.2.). The table below provides an analysis of the main items included in the line item Net income/(loss) of the exchanged/held-for-exchange (€ million) 2018 2017 2016 Net sales — — 2,708 Gross profit — — 1,850 Operating income — — 678 Income before tax and investments accounted for using the equity method (a) (16 ) 6,343 672 Income tax expense (b) 3 (1,700 ) (359 ) Net income/(loss) of the exchanged/held-for-exchange (13 ) 4,643 314 (a) In 2017, this line shows the gain arising on the divestment of the Animal Health business in exchange for Boehringer Ingelheim’s Consumer Healthcare business, based on a total consideration of €10,557 million. (b) Income tax expense on the gain on divestment of the Animal Health business.
Summary of Basic and Diluted Earnings Per Share for Held-for-Exchange Animal Health Business	The table below presents basic and diluted earnings per share for the exchanged/held-for-exchange (€ million) 2018 2017 2016 Net income/(loss) of the exchanged/held-for-exchange (13 ) 4,643 314 Average number of shares outstanding (million) 1,247.1 1,256.9 1,286.6 Average number of shares after dilution (million) 1,255.2 1,266.8 1,296.0 – Basic earnings per share (in euros) (0.01 ) 3.69 0.24 – Diluted earnings per share (in euros) (0.01 ) 3.67 0.24

Principal accountants' fees a_2

Principal accountants' fees and services (Tables)	12 Months Ended
	Dec. 31, 2018
Text block1 [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, 2018 and 2017. Ernst & Young PricewaterhouseCoopers 2018 2017 2018 2017 (€ million) Amount % Amount % Amount % Amount % Audit: Statutory audit of separate and consolidated financial statements (a) 16.6 77 % 16.4 73 % 16.8 94 % 16.8 98 % Services other than statutory audit (b) 5.0 23 % 6.0 27 % 1.0 6 % 0.4 2 % Audit-related services (c) 4.0 4.9 0.7 0.4 Tax — — — — Other 1.0 1.1 0.3 — Total 21.6 100 % 22.4 100 % 17.8 100 % 17.2 100 % (a) Includes services provided by the independent auditors of the parent company and French subsidiaries: Ernst & Young: €8.1 million in 2018 and €7.6 million in 2017; PricewaterhouseCoopers €7.7 million in 2018 and €7.8 million in 2017. (b) Services other than statutory audit provided by Ernst & Young et Autres during 2018 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 divestment; • issuance of the report of the independent third party on social, environmental information. Services other than statutory audit provided by PricewaterhouseCoopers Audit during 2018 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; • assurance engagements, agreed-upon procedures, technical consultancy and work relating to Sanofi’s new information systems. (c) Includes services provided by the independent auditors of the parent company and French subsidiaries: Ernst & Young: €3.9 million in 2018 and €4.8 million in 2017; PricewaterhouseCoopers €0.7 million in 2018 and €0.3 million in 2017.

List of principal companies i_2

List of principal companies included in the consolidation scope during 2018 (Tables)	12 Months Ended
	Dec. 31, 2018
Text block1 [abstract]
Summary of Principal Companies and Their Country of Incorporation	The table below shows the principal companies and their country of incorporation: Europe Financial interest (%) as Hoechst GmbH Germany 100.0 Sanofi-Aventis Deutschland GmbH Germany 100.0 Aventis Beteiligungsverwaltung GmbH Germany 100.0 Sanofi-Aventis GmbH Austria 100.0 Sanofi Belgium Belgium 100.0 Sanofi European Treasury Center Belgium 100.0 Ablynx N.V. Belgium 100.0 Genzyme Flanders BVBA Belgium 100.0 Sanofi-Aventis Denmark A/S Denmark 100.0 Sanofi-Aventis SA Spain 100.0 Sanofi Oy Finland 100.0 Sanofi France 100.0 Sanofi-Aventis France France 100.0 Sanofi Winthrop Industries France 100.0 Sanofi-Aventis Recherche et Développement France 100.0 Sanofi-Aventis Groupe France 100.0 Sanofi CLIR France 50.1 Sanofi Chimie France 100.0 Francopia France 100.0 Sanofi-Aventis Participations SAS France 100.0 Genzyme Polyclonals SAS France 100.0 Sanofi Pasteur (France) SA France 100.0 Aventis Pharma SA (France) France 100.0 Aventis Agriculture France 100.0 Biopark By Sanofi France 100.0 Chattem Greece S.A. Greece 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 Carraig Insurance DAC Ireland 100.0 Sanofi-Aventis Ireland Ltd Ireland 100.0 Genzyme Ireland Limited Ireland 100.0 Sanofi Spa Italy 100.0 Genzyme Global Sarl Luxembourg 100.0 Sanofi-Aventis Norge AS Norway 100.0 Sanofi-Aventis Netherlands B.V. Netherlands 100.0 Europe Financial interest (%) as Genzyme Europe BV Netherlands 100.0 Sanofi-Aventis Sp. z.o.o. Poland 100.0 Sanofi Produtos Farmaceuticos Lda Portugal 100.0 Sanofi-Aventis, s.r.o. Czech Republic 100.0 Sanofi-Aventis Romania SRL Romania 100.0 Sanofi-Synthelabo Ltd United Kingdom 100.0 Sanofi Pasteur Holding Limited United Kingdom 100.0 Chattem Limited (UK) United Kingdom 100.0 Sanofi-Aventis UK Holdings Limited United Kingdom 100.0 Genzyme Limited United Kingdom 100.0 May and Baker Limited United Kingdom 100.0 Aventis Pharma Limited United Kingdom 100.0 Fisons Limited United Kingdom 100.0 Limited Liability Zentiva Pharma Russia 100.0 Sanofi-Aventis Vostok Russia 100.0 AO Sanofi Russia Russia 100.0 Sanofi-Aventis Pharma Slovakia s.r.o. Slovakia 100.0 Sanofi AB Sweden 100.0 Sanofi SA (Sanofi AG) Switzerland 100.0 Sanofi-Aventis (Suisse) SA Switzerland 100.0 Pharmaton Switzerland 100.0 Sanofi Ilac Sanayi ve Ticaret A.S. Turkey 100.0 Sanofi Pasteur Asi Ticaret A.S Turkey 100.0 Sanofi-Aventis Ukraine Ukraine 100.0 United States Financial interest (%) as Sanofi US Services Inc United States 100.0 Sanofi-Aventis US LLC United States 100.0 Sanofi Pasteur Biologics, LLC United States 100.0 Chattem, Inc. United States 100.0 Sanofi Pasteur VaxDesign Corporation United States 100.0 Carderm Capital L.P. United States 100.0 Aventisub LLC United States 100.0 Genzyme Corporation United States 100.0 Armour Pharmaceutical Company United States 100.0 Sanofi Pasteur Inc. United States 100.0 Protein Sciences Corporation United States 100.0 Aventis Inc. United States 100.0 VaxServe, Inc. United States 100.0 Sanofi Aventis N A Holding United States 100.0 Bioverativ Inc. United States 100.0 Bioverativ USA Inc. United States 100.0 Bioverativ Therapeutics Inc. United States 100.0 United States Financial interest (%) as Bioverativ Securities Corporation United States 100.0 Bioverativ US LLC United States 100.0 Bioverativ Pacific LLC United States 100.0 Other Countries Financial interest (%) as Sanofi industries South Africa (Pty) Ltd South Africa 100.0 Zentiva South Africa (Pty) Ltd South Africa 100.0 Sanofi-Aventis Algérie Algeria 100.0 Winthrop Pharma Saidal SPA Algeria 70.0 Sanofi-Aventis Argentina S.A. Argentina 100.0 Genzyme de Argentina SA Argentina 100.0 Sanofi-Aventis Healthcare Pty Ltd Australia 100.0 Sanofi-Aventis Australia Pty Ltd Australia 100.0 Bioverativ Australia Pty Ltd Australia 100.0 Medley Farmaceutica Ltda Brazil 100.0 Sanofi-Aventis Farmaceutica Ltda Brazil 100.0 Sanofi-Aventis Canada Inc. Canada 100.0 Sanofi Consumer Health Inc Canada 100.0 Sanofi Pasteur Limited (Canada) Canada 100.0 Bioverativ Canada Inc. Canada 100.0 Sanofi-Aventis de Chile SA 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 Shenzhen Sanofi pasteur Biological Products Co, Ltd China 100.0 Winthrop Pharmaceuticals de Colombia SA Colombia 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 Genzyme Korea Co Ltd South Korea 100.0 Sanofi-Aventis Gulf FZE United Arab Emirates 100.0 Sanofi-Aventis del Ecuador S.A Ecuador 100.0 Sanofi Egypt S.A.E Egypt 99.8 Sanofi-Aventis de Guatemala S.A. Guatemala 100.0 Sunstone China limited Hong Kong 100.0 Sanofi-Aventis Hong-Kong Limited Hong Kong 100.0 Sanofi-Synthelabo (India) Private Ltd India 100.0 Sanofi India Limited India 60.4 Shantha Biotechnics Private Ltd India 99.5 PT Aventis Pharma Indonesia 80.0 Sanofi-Aventis Israel Ltd Israel 100.0 Sanofi K.K. Japan 100.0 SSP Co., Ltd Japan 100.0 Other Countries Financial interest (%) as Bioverativ Japan Ltd Japan 100.0 Winthrop Pharmaceuticals (Malaysia) SDN. BHD. Malaysia 100.0 Sanofi-Aventis (Malaysia) SDN. BHD. Malaysia 100.0 Sanofi-Aventis Maroc Morocco 100.0 Sanofi-Aventis de Mexico S.A de CV Mexico 100.0 Sanofi-Aventis Winthrop SA de CV Mexico 100.0 Sanofi Pasteur SA de CV Mexico 100.0 Sanofi-Aventis Pakistan Ltd Pakistan 52.9 Sanofi-Aventis de Panama S.A. Panama 100.0 Sanofi-Aventis Latin America SA Panama 100.0 Sanofi-Aventis del Peru SA Peru 100.0 Sanofi-Aventis Philippines Inc Philippines 100.0 Sanofi-Aventis de la Republica Dominicana S.A. Dominican Republic 100.0 Sanofi-Aventis Singapore Pte Ltd Singapore 100.0 Aventis Pharma (Manufacturing) PTE LTD Singapore 100.0 Sanofi Taiwan Co Ltd Taiwan 100.0 Sanofi Winthrop (Thailand) Ltd Thailand 100.0 Sanofi-Aventis Thailand Ltd Thailand 100.0 Sanofi-Aventis Pharma Tunisie Tunisia 100.0 Winthrop Pharma Tunisie Tunisia 100.0 Sanofi-Aventis de Venezuela SA Venezuela 100.0 Sanofi-Synthelabo Vietnam Vietnam 70.0 Sanofi Vietnam Shareholding Company Vietnam 85.0
Summary of Principal Investments Accounted for Using the Equity Method	F.2. Principal investments accounted for using the equity method Financial interest (%) as Infraserv GmbH & Co. Höchst KG Germany 31.2 Bristol-Myers Squibb / Sanofi Canada Partnership Canada 49.9 China Resources Sanjiu Sanofi Consumer Healthcare Ltd China 30.0 Bristol-Myers Squibb / Sanofi Pharmaceuticals Holding Partnership United States 49.9 Bristol-Myers Squibb / Sanofi Pharmaceuticals Partnership United States 49.9 Bristol-Myers Squibb / Sanofi Pharmaceuticals Partnership Puerto Rico United States 49.9 Bristol-Myers Squibb / Sanofi-Synthélabo Partnership United States 49.9 Bristol-Myers Squibb / Sanofi-Synthélabo Puerto Rico Partnership United States 49.9 Regeneron Pharmaceuticals, Inc. United States 21.7 Onduo LLC United States 50.0 GlaxoSmithKline Consumer Healthcare, L.P. United States 11.7 MCM Vaccine Co. United States 50.0 MCM Vaccine BV Netherlands 50.0 Maphar Morocco 48.3

New Standards, Amendments and_3

New Standards, Amendments and Interpretations - Summary of Impacts on Consolidated Balance Sheet (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016		Jan. 01, 2016	Dec. 31, 2015
Disclosure of impacts of IFRS 15 on consolidated balance sheet [Line Items]
Investments accounted for using the equity method	€ 3,402	€ 2,847	[1]	€ 2,892	[1]
Deferred tax assets	4,613	4,291	[1]	4,670	[1]
Non-current assets	86,761	73,425	[1]	71,567	[1]
Inventories	7,477	6,818	[1]	6,896	[1]
Current assets	24,579	26,354	[1]	26,691	[1]
Total assets	111,408	99,813	[1]	104,679	[1]
Equity attributable to equity holders of Sanofi	58,876	58,070	[1]	57,552	[1]
Total equity	59,035	58,239	[1]	57,722	[1]		€ 58,208
Other current liabilities	5,112	5,093		5,824
Current liabilities	17,376	15,463	[1]	16,443	[1]
Total equity and liabilities	€ 111,408	99,813	[1]	104,679	[1]
Previously stated [member]
Disclosure of impacts of IFRS 15 on consolidated balance sheet [Line Items]
Investments accounted for using the equity method		2,863		2,890		€ 2,676
Deferred tax assets		4,290		4,669		4,714
Non-current assets		73,440		71,564		71,641
Inventories		6,816		6,892		6,516
Current assets		26,352		26,687		24,928
Total assets		99,826		104,672		102,321
Equity attributable to equity holders of Sanofi		58,089		57,554		58,049
Total equity		58,258		57,724		58,210	€ 58,210
Other current liabilities		9,206		10,175		9,442
Current liabilities		15,457		16,434		16,825
Total equity and liabilities		99,826		104,672		102,321
Impact of IFRS15 [member]
Disclosure of impacts of IFRS 15 on consolidated balance sheet [Line Items]
Investments accounted for using the equity method		(16)		2
Deferred tax assets		1		1		1
Non-current assets		(15)		3		1
Inventories		2		4		1
Current assets		2		4		1
Total assets		(13)		7		2
Equity attributable to equity holders of Sanofi		(19)		(2)		(2)
Total equity		(19)		(2)		(2)
Other current liabilities		6		9		4
Current liabilities		6		9		4
Total equity and liabilities		(13)		7		2
Including Impact of IFRS15 [member]
Disclosure of impacts of IFRS 15 on consolidated balance sheet [Line Items]
Investments accounted for using the equity method		2,847		2,892		2,676
Deferred tax assets		4,291		4,670		4,715
Non-current assets		73,425		71,567		71,642
Inventories		6,818		6,896		6,517
Current assets		26,354		26,691		24,929
Total assets		99,813		104,679		102,323
Equity attributable to equity holders of Sanofi		58,070		57,552		58,047
Total equity		58,239		57,722		58,208
Other current liabilities		9,212		10,184		9,446
Current liabilities		15,463		16,443		16,829
Total equity and liabilities		€ 99,813		€ 104,679		€ 102,323
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

New Standards, Amendments and_4

New Standards, Amendments and Interpretations - Summary of Impacts on Consolidated Income Statement (Detail) - EUR (€) € / shares in Units, € in Millions		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
Disclosure of impacts of IFRS 15 on consolidated balance sheet [Line Items]
Net sales		€ 34,463	€ 35,072	[1]	€ 33,809	[1]
Cost of sales		(11,435)	(11,613)	[1]	(10,701)	[1]
Gross profit		24,242	24,608	[1]	23,995	[1]
Selling and general expenses		(9,859)	(10,072)	[1]	(9,478)	[1]
Operating income		4,676	5,804	[1]	6,531	[1]
Income before tax and investments accounted for using the equity method		4,405	5,531	[1]	5,675	[1]
Income tax expense		(481)	(1,722)	[1]	(1,325)	[1]
Share of profit/(loss) from investments accounted for using the equity method		499	85	[1]	136	[1]
Net income/(loss) of the exchanged/held-for-exchange Animal Health business	[2]	(13)	4,643	[1],[3]	314	[1],[3]
Net income		4,410	8,537	[1]	4,800	[1]
Net income attributable to equity holders of Sanofi		€ 4,306	€ 8,416	[1]	€ 4,709	[1]
Basic earnings per share (in euros)		€ 3.43	€ 6.64	[1]	€ 3.63	[1]
Previously stated [member]
Disclosure of impacts of IFRS 15 on consolidated balance sheet [Line Items]
Net sales			€ 35,055		€ 33,821
Cost of sales			(11,611)		(10,702)
Gross profit			24,593		24,006
Selling and general expenses			(10,058)		(9,486)
Operating income			5,803		6,534
Income before tax and investments accounted for using the equity method			5,530		5,678
Income tax expense			(1,722)		(1,326)
Share of profit/(loss) from investments accounted for using the equity method			104		134
Net income/(loss) of the exchanged/held-for-exchange Animal Health business			3,912		4,486
Net income			8,555		4,800
Net income attributable to equity holders of Sanofi			€ 8,434		€ 4,709
Basic earnings per share (in euros)			€ 6.71		€ 3.66
Impact of IFRS15 [member]
Disclosure of impacts of IFRS 15 on consolidated balance sheet [Line Items]
Net sales			€ 17		€ (12)
Cost of sales			(2)		1
Gross profit			15		(11)
Selling and general expenses			(14)		8
Operating income			1		(3)
Income before tax and investments accounted for using the equity method			1		(3)
Income tax expense					1
Share of profit/(loss) from investments accounted for using the equity method			(19)		2
Net income/(loss) of the exchanged/held-for-exchange Animal Health business			(18)
Net income			(18)
Net income attributable to equity holders of Sanofi			(18)
Including Impact of IFRS15 [member]
Disclosure of impacts of IFRS 15 on consolidated balance sheet [Line Items]
Net sales			35,072		33,809
Cost of sales			(11,613)		(10,701)
Gross profit			24,608		23,995
Selling and general expenses			(10,072)		(9,478)
Operating income			5,804		6,531
Income before tax and investments accounted for using the equity method			5,531		5,675
Income tax expense			(1,722)		(1,325)
Share of profit/(loss) from investments accounted for using the equity method			85		136
Net income/(loss) of the exchanged/held-for-exchange Animal Health business			4,643		4,486
Net income			8,537		4,800
Net income attributable to equity holders of Sanofi			€ 8,416		€ 4,709
Basic earnings per share (in euros)			€ 6.64		€ 3.66
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).
[2]	The results of the Animal Health business, and the gain on the divestment of that business, are presented separately in accordance with IFRS 5 (Non-Current Assets Held for Sale and Discontinued Operations); (see Notes D.2. and D.36.).
[3]	For 2016, the cash flows of the Animal Health business are presented separately in accordance with IFRS 5 (Non-Current Assets Held for Sale and Discontinued Operations). For 2017, all of the cash flows generated by the exchange of the Animal Health business for the Consumer Healthcare business of Boehringer Ingelheim (BI) are described in note (i) below.

New Standards, Amendments and_5

New Standards, Amendments and Interpretations - Summary of Reclassification and Impacts of Financial Assets (Detail) € in Millions	12 Months Ended
	Dec. 31, 2017EUR (€)
Disclosure of reclassification of financial assets [line items]
Other comprehensive income	€ 852
IFRS9 [member]
Disclosure of reclassification of financial assets [line items]
Other comprehensive income	852
IFRS9 [member] | Other financial assets at fair value through profit loss [member]
Disclosure of reclassification of financial assets [line items]
Financial assets recognized under the fair value option	350
IFRS9 [member] | Other financial assets at fair value through profit loss [member] | Financial assets held to meet obligations under postemployment deferred compensation plans [member]
Disclosure of reclassification of financial assets [line items]
Financial assets recognized under the fair value option	350
IFRS9 [member] | Additional paid-in capital and retained earnings [member]
Disclosure of reclassification of financial assets [line items]
Other comprehensive income	852
Quoted equity investments [member] | IFRS9 [member]
Disclosure of reclassification of financial assets [line items]
Available-for-sale financial assets	1,560
Quoted equity investments [member] | IFRS9 [member] | Equity instruments fair value other comprehensive income non reclassifiable [member]
Disclosure of reclassification of financial assets [line items]
Available-for-sale financial assets	1,389
Quoted equity investments [member] | IFRS9 [member] | Equity instruments fair value other comprehensive income non reclassifiable [member] | Quoted equity investments [member]
Disclosure of reclassification of financial assets [line items]
Available-for-sale financial assets	1,327
Quoted equity investments [member] | IFRS9 [member] | Equity instruments fair value other comprehensive income non reclassifiable [member] | Unquoted equity investments [member]
Disclosure of reclassification of financial assets [line items]
Available-for-sale financial assets	62
Quoted equity investments [member] | IFRS9 [member] | Debt instruments fair value other comprehensive income reclassifiable [member]
Disclosure of reclassification of financial assets [line items]
Available-for-sale financial assets	199
Quoted equity investments [member] | IFRS9 [member] | Debt instruments fair value other comprehensive income reclassifiable [member] | Debt Instruments [member]
Disclosure of reclassification of financial assets [line items]
Available-for-sale financial assets	199
Quoted equity investments [member] | IFRS9 [member] | Other financial assets at fair value through profit loss [member]
Disclosure of reclassification of financial assets [line items]
Available-for-sale financial assets	944
Quoted equity investments [member] | IFRS9 [member] | Other financial assets at fair value through profit loss [member] | Debt Instruments [member]
Disclosure of reclassification of financial assets [line items]
Available-for-sale financial assets	51
Quoted equity investments [member] | IFRS9 [member] | Other financial assets at fair value through profit loss [member] | Equity instruments [member]
Disclosure of reclassification of financial assets [line items]
Available-for-sale financial assets	44
Quoted equity investments [member] | IFRS9 [member] | Other financial assets at fair value through profit loss [member] | Available-for-sale financial assets (contingent consideration receivable) [member]
Disclosure of reclassification of financial assets [line items]
Available-for-sale financial assets	292
Quoted equity investments [member] | IFRS9 [member] | Other financial assets at fair value through profit loss [member] | Financial assets held to meet obligations under post-employment benefit plans [member]
Disclosure of reclassification of financial assets [line items]
Available-for-sale financial assets	198
Quoted equity investments [member] | IFRS9 [member] | Other financial assets at fair value through profit loss [member] | Financial assets held to meet obligations under postemployment deferred compensation plans [member]
Disclosure of reclassification of financial assets [line items]
Available-for-sale financial assets	359
Quoted equity investments [member] | IFRS9 [member] | Additional paid-in capital and retained earnings [member]
Disclosure of reclassification of financial assets [line items]
Available-for-sale financial assets	852
Unquoted equity investments [member] | IFRS9 [member]
Disclosure of reclassification of financial assets [line items]
Available-for-sale financial assets	123
Unquoted equity investments [member] | IFRS9 [member] | Equity instruments fair value other comprehensive income non reclassifiable [member]
Disclosure of reclassification of financial assets [line items]
Available-for-sale financial assets	1,327
Unquoted equity investments [member] | IFRS9 [member] | Equity instruments fair value other comprehensive income non reclassifiable [member] | Quoted equity investments [member]
Disclosure of reclassification of financial assets [line items]
Available-for-sale financial assets	1,327
Unquoted equity investments [member] | IFRS9 [member] | Debt instruments fair value other comprehensive income reclassifiable [member]
Disclosure of reclassification of financial assets [line items]
Available-for-sale financial assets	199
Unquoted equity investments [member] | IFRS9 [member] | Debt instruments fair value other comprehensive income reclassifiable [member] | Debt Instruments [member]
Disclosure of reclassification of financial assets [line items]
Available-for-sale financial assets	199
Unquoted equity investments [member] | IFRS9 [member] | Other financial assets at fair value through profit loss [member]
Disclosure of reclassification of financial assets [line items]
Available-for-sale financial assets	34
Unquoted equity investments [member] | IFRS9 [member] | Other financial assets at fair value through profit loss [member] | Equity instruments [member]
Disclosure of reclassification of financial assets [line items]
Available-for-sale financial assets	34
Available-for-sale financial assets (contingent consideration receivable) [member] | IFRS9 [member]
Disclosure of reclassification of financial assets [line items]
Available-for-sale financial assets	292
Available-for-sale financial assets (contingent consideration receivable) [member] | IFRS9 [member] | Equity instruments fair value other comprehensive income non reclassifiable [member]
Disclosure of reclassification of financial assets [line items]
Available-for-sale financial assets	62
Available-for-sale financial assets (contingent consideration receivable) [member] | IFRS9 [member] | Equity instruments fair value other comprehensive income non reclassifiable [member] | Unquoted equity investments [member]
Disclosure of reclassification of financial assets [line items]
Available-for-sale financial assets	62
Available-for-sale financial assets (contingent consideration receivable) [member] | IFRS9 [member] | Other financial assets at fair value through profit loss [member]
Disclosure of reclassification of financial assets [line items]
Available-for-sale financial assets	61
Available-for-sale financial assets (contingent consideration receivable) [member] | IFRS9 [member] | Other financial assets at fair value through profit loss [member] | Debt Instruments [member]
Disclosure of reclassification of financial assets [line items]
Available-for-sale financial assets	51
Available-for-sale financial assets (contingent consideration receivable) [member] | IFRS9 [member] | Other financial assets at fair value through profit loss [member] | Equity instruments [member]
Disclosure of reclassification of financial assets [line items]
Available-for-sale financial assets	10
Financial assets held to meet obligations under post-employment benefit plans [member]
Disclosure of reclassification of financial assets [line items]
Available-for-sale financial assets	2,182
Financial assets held to meet obligations under post-employment benefit plans [member] | IFRS9 [member]
Disclosure of reclassification of financial assets [line items]
Available-for-sale financial assets	207
Financial assets held to meet obligations under post-employment benefit plans [member] | IFRS9 [member] | Other financial assets at fair value through profit loss [member]
Disclosure of reclassification of financial assets [line items]
Available-for-sale financial assets	292
Financial assets held to meet obligations under post-employment benefit plans [member] | IFRS9 [member] | Other financial assets at fair value through profit loss [member] | Available-for-sale financial assets (contingent consideration receivable) [member]
Disclosure of reclassification of financial assets [line items]
Available-for-sale financial assets	292
Financial assets held to meet obligations under deferred compensation plans [member]
Disclosure of reclassification of financial assets [line items]
Financial assets recognized under the fair value option	350
Financial assets held to meet obligations under deferred compensation plans [member] | IFRS9 [member]
Disclosure of reclassification of financial assets [line items]
Financial assets recognized under the fair value option	350
Financial assets held to meet obligations under deferred compensation plans [member] | IFRS9 [member] | Other financial assets at fair value through profit loss [member]
Disclosure of reclassification of financial assets [line items]
Available-for-sale financial assets	207
Financial assets held to meet obligations under deferred compensation plans [member] | IFRS9 [member] | Other financial assets at fair value through profit loss [member] | Financial assets held to meet obligations under post-employment benefit plans [member]
Disclosure of reclassification of financial assets [line items]
Available-for-sale financial assets	198
Financial assets held to meet obligations under deferred compensation plans [member] | IFRS9 [member] | Other financial assets at fair value through profit loss [member] | Financial assets held to meet obligations under postemployment deferred compensation plans [member]
Disclosure of reclassification of financial assets [line items]
Available-for-sale financial assets	€ 9

New Standards, Amendments and_6

New Standards, Amendments and Interpretations - Additional Information (Detail) - EUR (€) € in Millions	Jan. 01, 2018	Jan. 01, 2019
Bottom of range [member]
Disclosure of initial application of standards or interpretations [line items]
Future lease payments		€ 1,200
Top of range [member]
Disclosure of initial application of standards or interpretations [line items]
Future lease payments		€ 1,600
IFRS9 [member]
Disclosure of initial application of standards or interpretations [line items]
Impairment allowance	€ 17
Decrease in retained earnings	€ 13

Hyperinflation - Translation of

Hyperinflation - Translation of Financial Statements - Additional Information (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2016
Disclosure of effect of changes in foreign exchange rates gain loss [line items]
Cumulative inflation description	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.
Venezuelan subsidiaries [member]
Disclosure of effect of changes in foreign exchange rates gain loss [line items]
Foreign exchange loss		€ 102
Devaluation of currency	1-for-100,000
Argentina [member]
Disclosure of effect of changes in foreign exchange rates gain loss [line items]
Foreign exchange loss	€ 9
Cumulative inflation rate over three years	100.00%

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Other Intangible Assets not Acquired in Business Combination - Additional Information (Detail) - Software [member]	12 Months Ended
	Dec. 31, 2018
Bottom of range [member]
Disclosure of detailed information about intangible assets [line items]
Intangible asset, useful lives	3 years
Top of range [member]
Disclosure of detailed information about intangible assets [line items]
Intangible asset, useful lives	5 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Summary of Useful Lives of Property Plant and Equipment (Detail)	12 Months Ended
	Dec. 31, 2018
Buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful lives or depreciation rates, property, plant and equipment	15 to 40 years
Fixtures and fittings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful lives or depreciation rates, property, plant and equipment	10 to 20 years
Machinery and equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful lives or depreciation rates, property, plant and equipment	5 to 15 years
Other property, plant and equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful lives or depreciation rates, property, plant and equipment	3 to 15 years

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Treasury Shares - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2018EUR (€)
Equity [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 - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2018EUR (€)
Disclosure Of Provisions For Risk [abstract]
Provisions recorded for future operating losses	€ 0

Summary of Significant Accoun_8

Summary of Significant Accounting Policies - Income Tax Expense - Additional Information (Detail) - EUR (€)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of income taxes [line items]
Deferred tax expense	€ (731,000,000)	€ (909,000,000)	€ (544,000,000)
Elimination of inter-segment amounts [member]
Disclosure of income taxes [line items]
Deferred tax expense	€ 0

Summary of Significant Accoun_9

Summary of Significant Accounting Policies - Employee Benefit Obligations - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2018
Disclosure of defined benefit plans [abstract]
Description of nature of benefits provided by plan	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).

Summary of Significant Accou_10

Summary of Significant Accounting Policies - Share-Based Payment - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2018	May 02, 2018	May 10, 2017	May 04, 2016
Share based payment plans [line items]
Description of method of settlement for share-based payment arrangement	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.
Option vesting period		4 years	4 years	4 years
Description of vesting requirements for share-based payment arrangement	In accordance with IFRS 2, an expense equivalent to the fair value of such plans is recognized on a straight line basis over the vesting period of the plan, with the opposite entry recognized in equity. Depending on the country, the vesting period of such plans is either three or four years. Plans with a two-year or three-year vesting period are subject to a two-year lock-up period.
Lock-up period	2 years
Stock option plans [member]
Share based payment plans [line items]
Option vesting period	4 years

Summary of Significant Accou_11

Summary of Significant Accounting Policies - Segment Information - Additional Information (Detail) - Segment	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of operating segments [line items]
Number of operating segments		3
Pharmaceuticals [member]
Disclosure of operating segments [line items]
Segment description	The Pharmaceuticals segment comprises the commercial operations of the following global franchises Specialty Care (Rare Diseases, Multiple Sclerosis, Oncology, Immunology), Diabetes & Cardiovascular, Established Prescription Products and Generics, together with research, development and production activities dedicated to our Pharmaceuticals segment. This segment also includes associates whose activities are related to pharmaceuticals, in particular our investment in Regeneron.
Consumer Healthcare [member]
Disclosure of operating segments [line items]
Segment description	The Consumer Healthcare segment comprises, for all geographical territories, the commercial operations for our Consumer Healthcare products, together with research, development and production activities dedicated to those products.
Vaccines [member]
Disclosure of operating segments [line items]
Segment description	The Vaccines segment comprises, for all geographical territories (including certain European territories previously included in the Sanofi Pasteur MSD joint venture), the commercial operations of Sanofi Pasteur, together with research, development and production activities dedicated to vaccines.

Alliance Arrangements with Rege

Alliance Arrangements with Regeneron Pharmaceuticals, Inc. (Regeneron) - Antibodies Collaboration Agreement - Additional Information (Detail) - Antibodies collaboration agreement [member] $ in Millions, € in Billions	Jul. 28, 2015USD ($)	Nov. 30, 2009USD ($)	Nov. 30, 2009USD ($)	Dec. 31, 2018EUR (€)
Outside the United States [member] | Bottom of range [member]
Disclosure of detailed information about Principal Alliances [Line Items]
Percentage of profits and losses arising from commercial operations				55.00%
Outside the United States [member] | Top of range [member]
Disclosure of detailed information about Principal Alliances [Line Items]
Percentage of profits and losses arising from commercial operations				65.00%
Regeneron Pharmaceuticals, Inc. [member]
Disclosure of detailed information about Principal Alliances [Line Items]
Maximum funding of the discovery and pre-clinical development of antibodies | $			$ 160
Reallocation of the development expenses to IO from Antibodies Collaboration Agreement | $	$ 75
Percentage of €2.8 billion cumulative development costs funded by Sanofi				80.00%
Percentage of €2.8 billion cumulative development costs funded by Regeneron				20.00%
Percentage of cumulative development costs reimbursed		50.00%
Maximum additional profit-share, in percentage of Regeneron's quarterly profit		10.00%
Cumulative development costs funded by both companies | €				€ 6.1
Cumulative development costs incurred - Part funded by Sanofi at 100% | €				€ 3.3
Percentage of €3.3 billion cumulative development costs funded by Sanofi				100.00%
Cumulative development cost incurred - Sanofi part 80% and Regeneron part 20% | €				€ 2.8
Percentage of losses borne by Sanofi				55.00%
Contingent sales milestone receivable | $		$ 250

Alliance Arrangements with Re_2

Alliance Arrangements with Regeneron Pharmaceuticals, Inc. (Regeneron) - Immuno-Oncology Agreement - Additional Information (Detail) € in Millions, $ in Millions	Jul. 01, 2015USD ($)	Dec. 31, 2018EUR (€)	Dec. 31, 2018USD ($)
Agreement amendment [member] | Development of cemiplimab (REGN2810) [Member] | Regeneron Pharmaceuticals, Inc. [member]
Disclosure of Principal Alliances [Line Items]
Prior development budget in total			$ 650
Prior development budget by partner			325
Agreement amendment [member] | Development of cemiplimab (REGN2810) [Member] | 2022 [member] | Regeneron Pharmaceuticals, Inc. [member]
Disclosure of Principal Alliances [Line Items]
New development budget in total			1,640
New development budget by partner			$ 820
Regeneron Pharmaceuticals, Inc. [member] | Development of cemiplimab (REGN2810) [Member]
Disclosure of Principal Alliances [Line Items]
Maximum additional profit-share, in percentage of Regeneron's quarterly profit		10.00%	10.00%
Percentage of cumulative development costs reimbursed		50.00%	50.00%
Clinical development costs | €		€ 53
Contractual agreement for anti-programmed cell death protein1 part of each company	50/50 basis
Maximum additional funding for PD1 - part of each company			$ 325
PD1 Sales Milestone payment from Sanofi			375
Minimum sales of PD1 in 12-month period to be achieved for milestone payment			2,000
Regeneron Pharmaceuticals, Inc. [member] | Immuno-oncology collaboration agreement [member]
Disclosure of Principal Alliances [Line Items]
Upfront payments	$ 640
Future development expense	$ 1,000
Percentage of future development expense - Regeneron part	25.00%
Future development expense - Regeneron part	$ 250
Percentage of future development expense - Sanofi part	75.00%
Future development expense - Sanofi part	$ 750
Annual Ccontribution for antibody discovery collaboration	$ 160
Spread period for the reallocation of the development expenses to IO from Antibodies Collaboration Agreement	3 years
Reallocation of the development expenses to IO from Antibodies Collaboration Agreement	$ 75
Maximum additional profit-share, in percentage of Regeneron's quarterly profit	10.00%
Percentage of cumulative development costs reimbursed	50.00%
Payments due under original Immuno-oncology Agreement			462
Maximum funding of the discovery development of antibodies			$ 120

Alliance Arrangements with Re_3

Alliance Arrangements with Regeneron Pharmaceuticals, Inc. (Regeneron) - Investment Agreement - Additional Information (Detail) - Regeneron Pharmaceuticals, Inc. [member] - shares	1 Months Ended
	Jan. 31, 2018	Jan. 31, 2014
2014 Amended Investment Agreement [member]
Disclosure of detailed information about Principal Alliances [Line Items]
Maximum ownership percentage allowed to acquire		30.00%
Investment agreement [member]
Disclosure of detailed information about Principal Alliances [Line Items]
Threshold ownership percentage of capital stock to designate an independent director		20.00%
Maximum percentage of capital stock acquired		25.00%
2018 Letter Agreement [member]
Disclosure of detailed information about Principal Alliances [Line Items]
Maximum percentage of capital stock acquired	25.00%
Aggregate number of Regeneron shares that could be sold for cemiplimab and dupilimab funding costs	1,400,000
Regeneron ordinary shares sold to Regeneron	226,153

Alliance Arrangements with Bris

Alliance Arrangements with Bristol-Myers Squibb (BMS) - Additional Information (Detail) - Entities and companies managed by Bristol-Myers Squibb [member] $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)Product
Disclosure of Principal Alliances [Line Items]
Number of leading products jointly developed | Product	2
Royalty payment to be paid by Sanofi | $	$ 200

Changes in the Scope of Conso_3

Changes in the Scope of Consolidation Due to Acquisitions and Divestments - Additional Information (Detail) € in Millions, $ in Billions

Sep. 30, 2018EUR (€)

May 14, 2018EUR (€)

Mar. 08, 2018EUR (€)

Aug. 25, 2017EUR (€)

Dec. 31, 2016EUR (€)

Dec. 31, 2018EUR (€)

Dec. 31, 2017EUR (€)

Dec. 31, 2016EUR (€)

Dec. 30, 2016EUR (€)

Mar. 08, 2018USD ($)

Jan. 04, 2017EUR (€)

Disclosure of detailed information about business combination [line items]

Goodwill

€ 40,287

[1]

€ 44,235

€ 40,264

[1]

€ 40,287

[1]

Sales

1,407

Acquisition related costs

56

Gain on sale of busines before taxes

502

(215)

[1]

211

[1]

€ 211

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

[2]

2,163

535

[1],[3]

209

[1],[3]

Protein Sciences [member]

Disclosure of detailed information about business combination [line items]

Purchase price

€ 631

Date of acquisition

Aug. 25, 2017

Goodwill

117

Percentage of voting equity interests acquired

100.00%

Contingent consideration

€ 42

Other intangible assets acquired

776

776

Protein Sciences [member] | Flublok [member]

Disclosure of detailed information about business combination [line items]

Other intangible assets acquired

€ 767

European Vaccines business previously included in the Sanofi Pasteur MSD joint venture [member]

Disclosure of detailed information about business combination [line items]

Purchase price

€ 490

490

Date of acquisition

Dec. 31, 2016

Goodwill

€ 21

21

Contingent consideration

354

354

Other intangible assets acquired

465

465

Negative price adjustment amount

(16)

Cash transferred

€ (154)

Bioverativ [member]

Disclosure of detailed information about business combination [line items]

Purchase price

€ 9,354

$ 11.6

Date of acquisition

Mar. 8, 2018

Goodwill

€ 2,676

2,676

Net cash outflow on acquisition

8,932

Other intangible assets acquired

€ 8,113

Bioverativ [member] | Pharmaceuticals [member]

Disclosure of detailed information about business combination [line items]

Sales

892

Sales

1,068

Operating profit

389

Negative contribution to net profit

(325)

Bioverativ [member] | Other operating income (expense) [member]

Disclosure of detailed information about business combination [line items]

Acquisition related costs

26

Ablynx N.V [member]

Disclosure of detailed information about business combination [line items]

Purchase price

€ 3,897

Date of acquisition

May 14, 2018

Goodwill

€ 1,372

1,372

Net cash outflow on acquisition

3,639

Percentage of equity interest held

95.60%

Other intangible assets acquired

€ 2,409

Ablynx N.V [member] | Other operating income (expense) [member]

Disclosure of detailed information about business combination [line items]

Acquisition related costs

30

European generic business [member]

Disclosure of detailed information about business combination [line items]

Gain on sale of busines before taxes

€ 510

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

€ 1,598

Sanofi Pasteur MSD joint venture [member]

Disclosure of detailed information about business combination [line items]

Cash received from divestment

€ 127

Fair value of the contingent consideration

458

458

Pre-tax gain of the divestment

€ 211

€ 211

Negative price adjustment amount

€ (31)

[1]

Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

[2]

This line item includes proceeds from disposals of investments in consolidated entities and of other non-current financial assets, including (for 2018) an amount of €1,598 million (net of transaction costs) for the divestment of the European Generics business (see Note D.1.1).

[3]

For 2016, the cash flows of the Animal Health business are presented separately in accordance with IFRS 5 (Non-Current Assets Held for Sale and Discontinued Operations). For 2017, all of the cash flows generated by the exchange of the Animal Health business for the Consumer Healthcare business of Boehringer Ingelheim (BI) are described in note (i) below.

Changes in the Scope of Conso_4

Changes in the Scope of Consolidation Due to Acquisitions and Divestments - Summary of Purchase Price Allocation (Detail) € in Millions, $ in Billions	May 14, 2018EUR (€)	Mar. 08, 2018EUR (€)	Mar. 08, 2018USD ($)	Dec. 31, 2017EUR (€)	Aug. 25, 2017EUR (€)
Ablynx N.V [member]
Disclosure of detailed information about business combination [line items]
Other intangible assets	€ 2,409
Cash and cash equivalents	258
Other assets and liabilities	130
Net deferred tax position	(272)
Net assets at acquisition date	2,525
Goodwill	1,372
Purchase price	€ 3,897
Bioverativ [member]
Disclosure of detailed information about business combination [line items]
Other intangible assets		€ 8,113
Inventories		145
Cash and cash equivalents		422
Other assets and liabilities		16
True North Therapeutics contingent consideration liability		(226)
Net deferred tax position		(1,792)
Net assets at acquisition date		6,678
Goodwill		2,676
Purchase price		€ 9,354	$ 11.6
Protein Sciences [member]
Disclosure of detailed information about business combination [line items]
Other intangible assets				€ 776	€ 776
Inventories					4
Other assets and liabilities					(7)
Net deferred tax position					(259)
Net assets at acquisition date					514
Goodwill					117
Purchase price					€ 631

Changes in the Scope of Conso_5

Changes in the Scope of Consolidation Due to Acquisitions and Divestments - Summary of Assets and Liabilities Divested (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Sep. 30, 2018	Dec. 31, 2017	[1]	Dec. 31, 2016	[1]	Dec. 31, 2015	[1],[2]
Assets
Property, plant and equipment	€ 9,651		€ 9,579		€ 10,019
Goodwill	44,235		40,264		40,287
Other intangible assets	21,889		13,080		10,879
Other non-currentassets	2,971		3,364		2,820
Deferred tax assets	4,613		4,291		4,670
Inventories	7,477		6,818		6,896
Accounts receivable	7,260		7,216		7,311
Other current assets	2,917		2,005		2,211
Cash and cash equivalents	6,925		10,315	[2]	10,273	[2]	€ 9,148
Total assets	111,408		99,813		104,679
Liabilities
Non-current provisions and other non-currentliabilities	8,613		9,154		8,834
Deferred tax liabilities	3,414		1,605		2,292
Accounts payable	5,041		4,633		4,297
Other current liabilities	17,376		15,463		16,443
Short-term debt and current portion of long-term debt	€ 2,633		€ 1,275		€ 1,764
Disposal groups classified as held for sale [member] | European Generics Business [member]
Assets
Property, plant and equipment		€ 120
Goodwill		913
Other intangible assets		75
Other non-currentassets		1
Deferred tax assets		83
Inventories		129
Accounts receivable		107
Other current assets		40
Cash and cash equivalents		122
Total assets		1,590
Liabilities
Non-current provisions and other non-currentliabilities		27
Deferred tax liabilities		14
Accounts payable		91
Other current liabilities		216
Short-term debt and current portion of long-term debt		46
Total liabilities		€ 394
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).
[2]	For 2016, the cash flows of the Animal Health business are presented separately in accordance with IFRS 5 (Non-Current Assets Held for Sale and Discontinued Operations). For 2017, all of the cash flows generated by the exchange of the Animal Health business for the Consumer Healthcare business of Boehringer Ingelheim (BI) are described in note (i) below.

Changes in the Scope of Conso_6

Changes in the Scope of Consolidation Due to Acquisitions and Divestments - Summary of Changes in Equity Interest Held (Detail) - Regeneron Pharmaceuticals, Inc. [member] - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of Share Capital Reserves and Other Equity Interest [Line Items]
Carrying amount	€ 3,055	€ 2,496	€ 2,550
Equity interest	21.70%	22.20%	22.10%
Acquisitions of shares		€ 184	€ 115
Disposals of shares	€ 24

Changes in the Scope of Conso_7

Changes in the Scope of Consolidation Due to Acquisitions and Divestments - Summary of Final Purchase Price Allocation (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017	[1]	Dec. 31, 2016
Disclosure of detailed information about business combination [line items]
Goodwill	€ 44,235	€ 40,264		€ 40,287	[1]
European Vaccines business previously included in the Sanofi Pasteur MSD joint venture [member]
Disclosure of detailed information about business combination [line items]
Other intangible assets				465
Inventories				17
Other current assets				2
Other non-current liabilities				(5)
Net deferred tax position				(10)
Net assets at acquisition date				469
Goodwill				21
Purchase price				€ 490
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Exchange of the Animal Health_2

Exchange of the Animal Health Business - Additional Information (Detail) - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016	[3]	Jan. 01, 2017
Disclosure of non-adjusting events after reporting period [line items]
Exchange value of the Animal Health business			€ 10,557
Exchange value of the Boehringer Ingelheim Consumer Health Care business			6,239
Pre-tax gain recognized related to exchanged/held-for-exchange Animal Health business			6,343
After-tax gain recognized related to exchanged/held-for-exchange Animal Health business	[1]	€ (13)	4,643	[2],[3]	€ 314	[2]
Goodwill		€ 44,235	40,264	[3]	€ 40,287
Sale of combined entity			1,407
Acquisition of Boehringer Inhelheim's Consumer Healthcare business [member]
Disclosure of non-adjusting events after reporting period [line items]
Goodwill			2,222				€ 2,222
Tax-deductible portion of goodwill amount			1,876
Acquisition related costs			€ 10
[1]	The results of the Animal Health business, and the gain on the divestment of that business, are presented separately in accordance with IFRS 5 (Non-Current Assets Held for Sale and Discontinued Operations); (see Notes D.2. and D.36.).
[2]	For 2016, the cash flows of the Animal Health business are presented separately in accordance with IFRS 5 (Non-Current Assets Held for Sale and Discontinued Operations). For 2017, all of the cash flows generated by the exchange of the Animal Health business for the Consumer Healthcare business of Boehringer Ingelheim (BI) are described in note (i) below.
[3]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Property, Plant and Equipment -

Property, Plant and Equipment - Schedule of Property, Plant and Equipment (Including Assets Held Under Finance Leases) (Detail) - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance	[1]	€ 9,579	€ 10,019
Acquisitions and other increases		1,459	1,394		€ 1,340
Property, plant and equipment, ending balance		9,651	9,579	[1]	10,019	[1]
Gross value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance		21,978	21,877		21,109
Changes in scope of consolidation		22	69
Acquisitions and other increases		1,459	1,394		1,340
Disposals and other decreases		(669)	(631)		(612)
Currency translation differences		111	(784)		132
Transfers		(204)	53		(92)
Property, plant and equipment, ending balance		22,697	21,978		21,877
Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance		(12,399)	(11,858)		(11,166)
Depreciation expense		(1,137)	(1,121)		(1,141)
Impairment losses, net of reversals		(95)	(254)		(159)
Disposals and other decreases		526	557		591
Currency translation differences		(58)	343		(57)
Transfers		117	(66)		74
Property, plant and equipment, ending balance		(13,046)	(12,399)		(11,858)
Land [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance		298	320
Property, plant and equipment, ending balance		264	298		320
Land [member] | Gross value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance		318	327		336
Changes in scope of consolidation			22
Disposals and other decreases		(23)	(10)		(10)
Currency translation differences			(21)		1
Transfers		(12)
Property, plant and equipment, ending balance		283	318		327
Land [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance		(20)	(7)		(11)
Impairment losses, net of reversals		(8)	(11)		(3)
Disposals and other decreases		8			3
Currency translation differences			1
Transfers		1	(3)		4
Property, plant and equipment, ending balance		(19)	(20)		(7)
Buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance		3,156	3,531
Property, plant and equipment, ending balance		3,087	3,156		3,531
Buildings [member] | Gross value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance		6,768	6,958		6,732
Changes in scope of consolidation		6	23
Acquisitions and other increases		22	10		9
Disposals and other decreases		(227)	(124)		(111)
Currency translation differences		57	(326)		81
Transfers		257	227		247
Property, plant and equipment, ending balance		6,883	6,768		6,958
Buildings [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance		(3,612)	(3,427)		(3,132)
Depreciation expense		(351)	(329)		(356)
Impairment losses, net of reversals		(24)	(45)		(31)
Disposals and other decreases		170	94		107
Currency translation differences		(29)	140		(37)
Transfers		50	(45)		22
Property, plant and equipment, ending balance		(3,796)	(3,612)		(3,427)
Machinery and equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance		3,260	3,554
Property, plant and equipment, ending balance		3,238	3,260		3,554
Machinery and equipment [member] | Gross value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance		10,145	10,034		9,742
Changes in scope of consolidation		11	11
Acquisitions and other increases		48	63		48
Disposals and other decreases		(272)	(261)		(350)
Currency translation differences		26	(278)		36
Transfers		510	576		558
Property, plant and equipment, ending balance		10,468	10,145		10,034
Machinery and equipment [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance		(6,885)	(6,480)		(6,216)
Depreciation expense		(595)	(595)		(595)
Impairment losses, net of reversals		(40)	(177)		(17)
Disposals and other decreases		235	239		348
Currency translation differences		(15)	147		(16)
Transfers		70	(19)		16
Property, plant and equipment, ending balance		(7,230)	(6,885)		(6,480)
Fixtures and fittings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance		646	664
Property, plant and equipment, ending balance		665	646		664
Fixtures and fittings [member] | Gross value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance		2,450	2,421		2,347
Changes in scope of consolidation		4	6
Acquisitions and other increases		71	54		51
Disposals and other decreases		(127)	(125)		(104)
Currency translation differences		17	(75)		(1)
Transfers		164	169		128
Property, plant and equipment, ending balance		2,579	2,450		2,421
Fixtures and fittings [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance		(1,804)	(1,757)		(1,641)
Depreciation expense		(191)	(197)		(190)
Impairment losses, net of reversals		(11)	(6)		(30)
Disposals and other decreases		110	117		100
Currency translation differences		(14)	53		(2)
Transfers		(4)	(14)		6
Property, plant and equipment, ending balance		(1,914)	(1,804)		(1,757)
Property, plant and equipment in process [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance		2,219	1,950
Property, plant and equipment, ending balance		2,397	2,219		1,950
Property, plant and equipment in process [member] | Gross value [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance		2,297	2,137		1,952
Changes in scope of consolidation		1	7
Acquisitions and other increases		1,318	1,267		1,232
Disposals and other decreases		(20)	(111)		(37)
Currency translation differences		11	(84)		15
Transfers		(1,123)	(919)		(1,025)
Property, plant and equipment, ending balance		2,484	2,297		2,137
Property, plant and equipment in process [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, beginning balance		(78)	(187)		(166)
Impairment losses, net of reversals		(12)	(15)		(78)
Disposals and other decreases		3	107		33
Currency translation differences			2		(2)
Transfers			15		26
Property, plant and equipment, ending balance		€ (87)	€ (78)		€ (187)
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Property, Plant and Equipment_2

Property, Plant and Equipment - Summary of Acquisitions and Capitalized Interest by Operating Segment (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of acquisitions of property plant and equipment by operating segments [line items]
Acquisitions and other increases	€ 1,459	€ 1,394	€ 1,340
Capitalized interest	21	20	17
Pharmaceuticals [member]
Disclosure of acquisitions of property plant and equipment by operating segments [line items]
Acquisitions and other increases	1,014	1,005	1,069
Pharmaceuticals [member] | Industrial facilities [member]
Disclosure of acquisitions of property plant and equipment by operating segments [line items]
Acquisitions and other increases	769	741	769
Pharmaceuticals [member] | Research sites [member]
Disclosure of acquisitions of property plant and equipment by operating segments [line items]
Acquisitions and other increases	14	138	164
Pharmaceuticals [member] | Other [member]
Disclosure of acquisitions of property plant and equipment by operating segments [line items]
Acquisitions and other increases	231	126	136
Vaccines [member]
Disclosure of acquisitions of property plant and equipment by operating segments [line items]
Acquisitions and other increases	440	379	€ 271
Consumer Healthcare [member]
Disclosure of acquisitions of property plant and equipment by operating segments [line items]
Acquisitions and other increases	€ 5	€ 10

Property, Plant and Equipment_3

Property, Plant and Equipment - Summary of Off Balance Sheet Commitments Relating to Property, Plant and Equipment (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of offbalance sheet commitments of property plant and equipment [abstract]
Firm orders of property, plant and equipment	€ 535	€ 508	€ 545
Property, plant and equipment pledged as security for liabilities	€ 123	€ 128	€ 241

Property, Plant and Equipment_4

Property, Plant and Equipment - Summary of Impairment Losses Recognised in Property, Plant and Equipment (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of impairment losses of property plant and equipment [line items]
Net impairment losses	€ 94	€ 254	€ 159
Dengue Vaccine Project [member]
Disclosure of impairment losses of property plant and equipment [line items]
Net impairment losses		€ 87

Property, Plant and Equipment_5

Property, Plant and Equipment - Schedule of Amounts for Items of Property, Plant and Equipment Held under Finance Leases (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of recognised finance lease as assets by lessee [line items]
Property,plant and equipment held under finance leases	€ 23	€ 28	€ 34
Gross value [member]
Disclosure of recognised finance lease as assets by lessee [line items]
Property,plant and equipment held under finance leases	87	115	113
Gross value [member] | Land [member]
Disclosure of recognised finance lease as assets by lessee [line items]
Property,plant and equipment held under finance leases		4	3
Gross value [member] | Buildings [member]
Disclosure of recognised finance lease as assets by lessee [line items]
Property,plant and equipment held under finance leases	73	102	102
Gross value [member] | Other property, plant and equipment [member]
Disclosure of recognised finance lease as assets by lessee [line items]
Property,plant and equipment held under finance leases	14	9	8
Accumulated depreciation and amortisation [member]
Disclosure of recognised finance lease as assets by lessee [line items]
Property,plant and equipment held under finance leases	€ (64)	€ (87)	€ (79)

Property, Plant and Equipment_6

Property, Plant and Equipment - Summary of Future Minimum Lease Payments Due Under Finance Lease (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of future minimum lease payment for finance lease commitment [abstract]
Future minimum lease payments due under finance leases	€ 25	€ 39	€ 66
of which interest	€ 3	€ 7	€ 13

Property, Plant and Equipment_7

Property, Plant and Equipment - Schedule of Future Minimum Lease Payment Schedule (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of recognised finance lease as assets by lessee [line items]
Principal	€ 22
Interest	3	€ 7	€ 13
Total	25	€ 39	€ 66
Less than 1 year [member]
Disclosure of recognised finance lease as assets by lessee [line items]
Principal	4
Interest	1
Total	5
1 to 3 years [member]
Disclosure of recognised finance lease as assets by lessee [line items]
Principal	6
Interest	1
Total	7
3 to 5 years [member]
Disclosure of recognised finance lease as assets by lessee [line items]
Principal	7
Interest	1
Total	8
More than 5 years [member]
Disclosure of recognised finance lease as assets by lessee [line items]
Principal	5
Total	€ 5

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets - Schedule of Movements in Goodwill (Detail) - Goodwill [member] - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of reconciliation of changes in goodwill [line items]
Beginning balance	€ 40,264	€ 40,287	€ 39,557
Acquisitions during the period	4,039	2,347	5
Other movements during the period	(1,006)	12
Currency translation differences	938	(2,382)	725
Ending balance	€ 44,235	€ 40,264	€ 40,287

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets - Additional Information (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	May 14, 2018	Mar. 08, 2018	Dec. 31, 2017		Aug. 25, 2017	Jan. 01, 2017	Dec. 31, 2016
Disclosure of reconciliation of changes in goodwill [line items]
Goodwill	€ 44,235			€ 40,264	[1]			€ 40,287	[1]
Weighted average amortization period	1 and 25 years
Intangible assets excluding software [member]
Disclosure of reconciliation of changes in goodwill [line items]
Additions other than through business combinations, intangible assets other than goodwill	€ 383
Acquired in process R and D [member]
Disclosure of reconciliation of changes in goodwill [line items]
Acquired R and D starting to be amortized in the period				9
Marketed products [member]
Disclosure of reconciliation of changes in goodwill [line items]
Identifiable intangible assets recognised as of acquisition date	€ 15,500			10,600				8,400
Weighted average amortization period	10 years
Concentration risk percentage	93.00%
Trademarks [member]
Disclosure of reconciliation of changes in goodwill [line items]
Identifiable intangible assets recognised as of acquisition date	€ 100			200				200
Weighted average amortization period	12 years
Lyxumia and Soliqua [member] | Acquired in process R and D [member]
Disclosure of reconciliation of changes in goodwill [line items]
Acquired R and D starting to be amortized in the period								€ 52
Immuno-oncology product Libtayo [member] | Acquired in process R and D [member]
Disclosure of reconciliation of changes in goodwill [line items]
Acquired R and D starting to be amortized in the period	€ 348
Bioverativ [member]
Disclosure of reconciliation of changes in goodwill [line items]
Identifiable intangible assets recognised as of acquisition date			€ 8,113
Goodwill	€ 2,676		€ 2,676
Weighted average amortization period	13 years
Ablynx N.V [member]
Disclosure of reconciliation of changes in goodwill [line items]
Identifiable intangible assets recognised as of acquisition date		€ 2,409
Goodwill	€ 1,372	€ 1,372
Acquisition of Boehringer Inhelheim's Consumer Healthcare business [member]
Disclosure of reconciliation of changes in goodwill [line items]
Identifiable intangible assets recognised as of acquisition date							€ 3,771
Goodwill				2,222			€ 2,222
Protein Sciences [member]
Disclosure of reconciliation of changes in goodwill [line items]
Identifiable intangible assets recognised as of acquisition date				776		€ 776
Goodwill				€ 117
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Goodwill and Other Intangible_5

Goodwill and Other Intangible Assets - Schedule of Movements in Other Intangible Assets (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about intangible assets [line items]
Other intangible assets, Beginning balance	€ 13,080	€ 10,879
Other intangible assets, Ending balance	21,889	13,080	€ 10,879
Gross value [member]
Disclosure of detailed information about intangible assets [line items]
Other intangible assets, Beginning balance	58,685	58,082	57,087
Changes in scope of consolidation	10,523	4,547	465
Acquisitions and other increases	634	699	417
Disposals and other decreases	(1,039)	(551)	(1,065)
Currency translation differences	1,985	(4,065)	1,196
Transfers	(7)	(27)	(18)
Other intangible assets, Ending balance	70,781	58,685	58,082
Accumulated depreciation and amortisation [member]
Disclosure of detailed information about intangible assets [line items]
Other intangible assets, Beginning balance	(45,605)	(47,203)	(45,061)
Amortization expense	(2,303)	(1,998)	(1,816)
Impairment losses, net of reversals	(730)	(313)	(197)
Disposals and other decreases	944	546	854
Currency translation differences	(1,206)	3,315	(984)
Transfers	8	48	1
Other intangible assets, Ending balance	(48,892)	(45,605)	(47,203)
Acquired R and D [member]
Disclosure of detailed information about intangible assets [line items]
Other intangible assets, Beginning balance	1,475	1,359
Other intangible assets, Ending balance	4,744	1,475	1,359
Acquired R and D [member] | Gross value [member]
Disclosure of detailed information about intangible assets [line items]
Other intangible assets, Beginning balance	3,679	3,649	3,854
Changes in scope of consolidation	3,632
Acquisitions and other increases	367	317	142
Disposals and other decreases	(44)	(39)	(305)
Currency translation differences	218	(200)	55
Transfers	(430)	(48)	(97)
Other intangible assets, Ending balance	7,422	3,679	3,649
Acquired R and D [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about intangible assets [line items]
Other intangible assets, Beginning balance	(2,204)	(2,290)	(2,301)
Impairment losses, net of reversals	(456)	(95)	(60)
Disposals and other decreases	36	39	108
Currency translation differences	(54)	142	(41)
Transfers			4
Other intangible assets, Ending balance	(2,678)	(2,204)	(2,290)
Marketed products, trademarks and other rights [member]
Disclosure of detailed information about intangible assets [line items]
Other intangible assets, Beginning balance	11,162	9,110
Other intangible assets, Ending balance	16,572	11,162	9,110
Marketed products, trademarks and other rights [member] | Gross value [member]
Disclosure of detailed information about intangible assets [line items]
Other intangible assets, Beginning balance	53,638	53,107	52,002
Changes in scope of consolidation	6,889	4,546	465
Acquisitions and other increases	16	212	127
Disposals and other decreases	(920)	(450)	(687)
Currency translation differences	1,757	(3,814)	1,124
Transfers	420	37	76
Other intangible assets, Ending balance	61,800	53,638	53,107
Marketed products, trademarks and other rights [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about intangible assets [line items]
Other intangible assets, Beginning balance	(42,476)	(43,997)	(41,888)
Amortization expense	(2,188)	(1,886)	(1,712)
Impairment losses, net of reversals	(264)	(215)	(137)
Disposals and other decreases	840	443	673
Currency translation differences	(1,146)	3,138	(931)
Transfers	6	41	(2)
Other intangible assets, Ending balance	(45,228)	(42,476)	(43,997)
Software [member]
Disclosure of detailed information about intangible assets [line items]
Other intangible assets, Beginning balance	443	410
Other intangible assets, Ending balance	573	443	410
Software [member] | Gross value [member]
Disclosure of detailed information about intangible assets [line items]
Other intangible assets, Beginning balance	1,368	1,326	1,231
Changes in scope of consolidation	2	1
Acquisitions and other increases	251	170	148
Disposals and other decreases	(75)	(62)	(73)
Currency translation differences	10	(51)	17
Transfers	3	(16)	3
Other intangible assets, Ending balance	1,559	1,368	1,326
Software [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about intangible assets [line items]
Other intangible assets, Beginning balance	(925)	(916)	(872)
Amortization expense	(115)	(112)	(104)
Impairment losses, net of reversals	(10)	(3)
Disposals and other decreases	68	64	73
Currency translation differences	(6)	35	(12)
Transfers	2	7	(1)
Other intangible assets, Ending balance	€ (986)	€ (925)	€ (916)

Goodwill and Other Intangible_6

Goodwill and Other Intangible Assets - Detailed Information for Principal Marketed Products (Detail)	12 Months Ended
	Dec. 31, 2018EUR (€)yr	Dec. 31, 2017EUR (€)		Dec. 31, 2016EUR (€)
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	€ 21,889,000,000	€ 13,080,000,000	[1]	€ 10,879,000,000	[1]
Useful lives or amortisation rates, intangible assets other than goodwill	1 and 25 years
Bioverativ [member]
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	€ 6,385,000,000
Useful lives or amortisation rates, intangible assets other than goodwill	13 years
Residual amortization period (years) | yr	12
Gross value [member]
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	€ 0
Gross value [member] | Bioverativ [member]
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	6,824,000,000
Accumulated depreciation and amortisation [member] | Bioverativ [member]
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	(439,000,000)
Genzyme [member]
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	€ 2,988,000,000	3,834,000,000		5,009,000,000
Useful lives or amortisation rates, intangible assets other than goodwill	10 years
Residual amortization period (years) | yr	5
Genzyme [member] | Gross value [member]
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	€ 10,566,000,000
Genzyme [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	(7,578,000,000)
Principal Marketed Products Boehringer Ingelheim Consumer Healthcare [Member]
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	€ 3,237,000,000	3,442,000,000
Useful lives or amortisation rates, intangible assets other than goodwill	16 years
Residual amortization period (years) | yr	15
Principal Marketed Products Boehringer Ingelheim Consumer Healthcare [Member] | Gross value [member]
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	€ 3,725,000,000
Principal Marketed Products Boehringer Ingelheim Consumer Healthcare [Member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	(488,000,000)
Aventis [member]
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	€ 409,000,000	584,000,000		1,095,000,000
Useful lives or amortisation rates, intangible assets other than goodwill	9 years
Residual amortization period (years) | yr	4
Aventis [member] | Gross value [member]
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	€ 33,571,000,000
Aventis [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	(33,162,000,000)
Chattem [member]
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	€ 748,000,000	766,000,000		930,000,000
Useful lives or amortisation rates, intangible assets other than goodwill	23 years
Residual amortization period (years) | yr	15
Chattem [member] | Gross value [member]
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	€ 1,273,000,000
Chattem [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	(525,000,000)
Principal marketed products Protein Sciences [member]
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	€ 715,000,000	744,000,000
Useful lives or amortisation rates, intangible assets other than goodwill	13 years
Residual amortization period (years) | yr	12
Principal marketed products Protein Sciences [member] | Gross value [member]
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	€ 800,000,000
Principal marketed products Protein Sciences [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	(85,000,000)
Principal marketed products [member]
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	14,482,000,000	€ 9,370,000,000		€ 7,034,000,000
Principal marketed products [member] | Gross value [member]
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	56,759,000,000
Principal marketed products [member] | Accumulated depreciation and amortisation [member]
Disclosure of detailed information about intangible assets [line items]
Other intangible assets	€ (42,277,000,000)
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Goodwill and Other Intangible_7

Goodwill and Other Intangible Assets - Detailed Information for Principal Marketed Products (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2018
Disclosure of detailed information about intangible assets [abstract]
Weighted average amortization period	1 and 25 years

Goodwill and Other Intangible_8

Goodwill and Other Intangible Assets - Amortization of Softwares Recognized in Income Statement (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
Disclosure of detailed information about intangible assets [line items]
Cost of sales	€ 11,435	€ 11,613	[1]	€ 10,701	[1]
Research and development expenses	5,894	5,472	[1]	5,172	[1]
Selling and general expenses	9,859	10,072	[1]	9,478	[1]
Other operating expenses	548	233	[1]	482	[1]
Amortization of intangible assets	2,170	1,866	[1]	1,692	[1]
Amortization of computer software and other rights of an industrial or operational nature [member]
Disclosure of detailed information about intangible assets [line items]
Cost of sales	21	28		28
Research and development expenses	4	22		16
Selling and general expenses	87	53		56
Other operating expenses	3	9		5
Amortization of intangible assets	€ 115	€ 112		€ 105
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Impairment of Intangible Asse_3

Impairment of Intangible Assets and Property, Plant and Equipment - Schedule of Allocation of Goodwill (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017	[1]	Dec. 31, 2016	[1]
Disclosure of reconciliation of changes in goodwill [line items]
Goodwill	€ 44,235	€ 40,264		€ 40,287
Pharmaceuticals [member]
Disclosure of reconciliation of changes in goodwill [line items]
Goodwill	36,352
Consumer Healthcare [member]
Disclosure of reconciliation of changes in goodwill [line items]
Goodwill	6,545
Vaccines [member]
Disclosure of reconciliation of changes in goodwill [line items]
Goodwill	€ 1,338
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Impairment of Intangible Asse_4

Impairment of Intangible Assets and Property, Plant and Equipment - Additional Information (Detail) - EUR (€)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	[1]	Dec. 31, 2016	[1]
Disclosure of impairment loss and reversal of impairment loss [line items]
Impairment of goodwill recognized	€ 0
Discount rate	3.10%
Perpetual growth rate	7.70%
Operating margin rate	8.60%
Carrying amount of intangible assets	€ 21,889,000,000	€ 13,080,000,000		€ 10,879,000,000
Write-down of asset	0
Contract termination penalties	0
Gross value [member]
Disclosure of impairment loss and reversal of impairment loss [line items]
Carrying amount of intangible assets	€ 0
Bottom of range [member]
Disclosure of impairment loss and reversal of impairment loss [line items]
After-tax discount rates	7.25%
Top of range [member]
Disclosure of impairment loss and reversal of impairment loss [line items]
After-tax discount rates	8.25%
Cash-generating units [member] | CGUs [member]
Disclosure of impairment loss and reversal of impairment loss [line items]
Uniform impairment testing percentage	7.50%
Uniform pre-tax discount rates	10.00%
Pharmaceuticals [member] | Goodwill [member]
Disclosure of impairment loss and reversal of impairment loss [line items]
Perpetual growth rates applied to future cash flows	0.00%
Pharmaceuticals [member] | Cash-generating units [member] | CGUs [member]
Disclosure of impairment loss and reversal of impairment loss [line items]
Rate used for Impairment of goodwill	7.75%
Pre-tax discount rates	10.40%
Vaccines [member] | Goodwill [member]
Disclosure of impairment loss and reversal of impairment loss [line items]
Perpetual growth rates applied to future cash flows	0.50%
Consumer Healthcare [member] | Goodwill [member]
Disclosure of impairment loss and reversal of impairment loss [line items]
Perpetual growth rates applied to future cash flows	2.00%
Consumer Healthcare [member] | Cash-generating units [member] | CGUs [member]
Disclosure of impairment loss and reversal of impairment loss [line items]
Rate used for Impairment of goodwill	7.00%
Pre-tax discount rates	8.80%
Vaccines [member] | Cash-generating units [member] | CGUs [member]
Disclosure of impairment loss and reversal of impairment loss [line items]
Rate used for Impairment of goodwill	7.25%
Pre-tax discount rates	9.60%
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Impairment of Intangible Asse_5

Impairment of Intangible Assets and Property, Plant and Equipment -Summary of Net Impairment Losses of Other Intangible Assets (Detail) - Other intangible assets [member] - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of impairment loss and reversal of impairment loss [line items]
Impairment of other intangible assets	€ 720	€ 310	€ 192
Marketed products [member]
Disclosure of impairment loss and reversal of impairment loss [line items]
Impairment of other intangible assets	264	213	134
Research and development [member]
Disclosure of impairment loss and reversal of impairment loss [line items]
Impairment of other intangible assets	454	80	58
Pharmaceuticals [member] | Marketed products [member]
Disclosure of impairment loss and reversal of impairment loss [line items]
Impairment of other intangible assets	258	23	€ 134
Vaccines [member] | Marketed products [member]
Disclosure of impairment loss and reversal of impairment loss [line items]
Impairment of other intangible assets	6	190
Other segments [member]
Disclosure of impairment loss and reversal of impairment loss [line items]
Impairment of other intangible assets	€ 2	€ 17

Impairment of Intangible Asse_6

Impairment of Intangible Assets and Property, Plant and Equipment -Summary of Net Impairment Losses of Other Intangible Assets (Parenthetical) (Detail) € in Millions	12 Months Ended
	Dec. 31, 2018EUR (€)
Other intangible assets [member] | US [member] | Marketed product Lemtrada [member]
Disclosure of impairment loss and reversal of impairment loss [line items]
Impairment of other intangible assets	€ 183

Investments in Associates and J

Investments in Associates and Joint Ventures - Summary of Investments in Associates and Joint Ventures (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of transactions between related parties [line items]
Investments in associates	€ 3,402	€ 2,847	€ 2,892
Regeneron Pharmaceuticals, Inc. [member]
Disclosure of transactions between related parties [line items]
Proportion of voting rights held in associate	21.70%
Investments in associates	€ 3,055	2,496	2,550
Onduo LLC [member]
Disclosure of transactions between related parties [line items]
Proportion of voting rights held in associate	50.00%
Investments in associates	€ 108	141	181
Infraserv Gmbh and Co Hochst KG [member]
Disclosure of transactions between related parties [line items]
Proportion of voting rights held in associate	31.20%
Investments in associates	€ 73	73	79
Entities and companies managed by Bristol Mayers Squibb [member]
Disclosure of transactions between related parties [line items]
Proportion of voting rights held in associate	49.90%
Investments in associates	€ 40	38	44
Other investments [member]
Disclosure of transactions between related parties [line items]
Investments in associates	€ 126	€ 99	€ 38

Investments in Associates and_2

Investments in Associates and Joint Ventures - Summary of Share of Profit or Loss and Other Comprehensive Income of Associates and Joint Ventures (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Joint ventures [member]
Disclosure of transactions between related parties [line items]
Share of profit/(loss) from investments accounted for using the equity method	€ 17	€ 20	€ 20
Share of other comprehensive income from investments accounted for using the equity method	(7)	22	(3)
Total	10	42	17
Associates [member]
Disclosure of transactions between related parties [line items]
Share of profit/(loss) from investments accounted for using the equity method	482	65	116
Share of other comprehensive income from investments accounted for using the equity method	105	(303)	58
Total	€ 587	€ (238)	€ 174

Investments in Associates and_3

Investments in Associates and Joint Ventures - Summary of Principal Transactions and Balances with Related Parties (Detail) - Associates and joint ventures [member] - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of transactions between related parties [line items]
Sales	€ 35	€ 33	€ 39
Royalties and other income	116	100	156
Accounts receivable and other receivables	89	85	101
Purchases and other expenses (including research expenses)	1,143	777	708
Accounts payable and other payables	€ 544	€ 217	€ 226

Investments in Associates and_4

Investments in Associates and Joint Ventures - Additional Information (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017
Associates and joint ventures [member]
Disclosure of transactions between related parties [line items]
Funding commitments to associates and joint ventures	€ 102	€ 135

Investments in Associates and_5

Investments in Associates and Joint Ventures - Summary of Financial Statements of Regeneron, After Adjustments to Comply With IFRS But Before Fair Value Remeasurements (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015
Disclosure of transactions between related parties [line items]
Net income	€ 4,410	€ 8,537	[1]	€ 4,800	[1]
Other comprehensive income for the period, net of taxes	959	(2,680)	[1]	928	[1]
Comprehensive income	5,369	5,857	[1]	5,728	[1]
Non-current assets	86,761	73,425	[1]	71,567	[1]
Total assets	111,408	99,813	[1]	104,679	[1]
Non-current liabilities	34,997	26,111	[1]	29,319	[1]
Total equity	59,035	58,239	[1]	57,722	[1]	€ 58,208
Regeneron [member]
Disclosure of transactions between related parties [line items]
Net sales and other revenues	5,680	5,079		4,389
Net income	2,476	702		714
Other comprehensive income for the period, net of taxes	(33)	12		(19)
Comprehensive income	2,443	714		695
Current assets	5,621	3,615		3,001
Non-current assets	4,731	3,966		4,316
Total assets	10,352	7,581		7,317
Current liabilities	1,258	983		1,178
Non-current liabilities	772	1,340		1,245
Total liabilities	2,030	2,323		2,423
Total equity	€ 8,322	€ 5,258		€ 4,894
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Investments in Associates and_6

Investments in Associates and Joint Ventures - Summary of Reconciliation to Carrying Amount of Investment (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Share of equity attributable to Sanofi	€ (58,876)	€ (58,070)	[1]	€ (57,552)	[1]
Goodwill	44,235	40,264	[1]	40,287	[1]
Carrying amount of the investment in Regeneron	€ 3,402	€ 2,847		€ 2,892
Regeneron [member]
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Percentage of interest in associate	22.00%	22.00%		22.00%
Share of equity attributable to Sanofi	€ 1,806	€ 1,167		€ 1,081
Goodwill	858	810		835
Fair value remeasurements of assets and liabilities at the acquisition date	873	938		1,065
Other items	(482)	(419)		(431)
Carrying amount of the investment in Regeneron	€ 3,055	€ 2,496		€ 2,550
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Investments in Associates and_7

Investments in Associates and Joint Ventures -Summary of Market Value of Sanofi's Investment in Regeneron Based on Quoted Stock Market Price Per Share (Detail) - Regeneron [member] $ / shares in Units, € in Millions, $ in Millions	Dec. 31, 2018EUR (€)	Dec. 31, 2018USD ($)$ / shares	Dec. 31, 2017EUR (€)	Dec. 31, 2017USD ($)$ / shares	Dec. 31, 2016EUR (€)	Dec. 31, 2016USD ($)$ / shares
Disclosure of transactions between related parties [line items]
Quoted stock market price per share ($)		$ 373.50		$ 375.96		$ 367.09
Market value of investment in Regeneron ($ million)	€ 7,702	$ 8,835	€ 7,487	$ 8,978	€ 8,159	$ 8,597

Other Non-Current Assets - Summ

Other Non-Current Assets - Summary of Other Non-current Assets (Detail) - EUR (€) € in Millions		Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
Disclosure Of Other Non Current Assets [Line Items]
Available-for-sale financial assets					€ 1,583
Financial assets recognized under the fair value option					329
Other financial assets at fair value through profit or loss		€ 733
Pre-funded pension obligations		77			30
Long-term prepaid expenses		126			26
Long-term loans and advances and other non-current receivables		620			780
Derivative financial instruments		19			102
Other non-current assets		2,971	€ 3,364	[1]	€ 2,820	[1]
Trading equity securities [member]
Disclosure Of Other Non Current Assets [Line Items]
Fair value through other comprehensive income		1,037
Debt securities [member]
Disclosure Of Other Non Current Assets [Line Items]
Fair value through other comprehensive income		€ 359
IFRS9 [member]
Disclosure Of Other Non Current Assets [Line Items]
Other financial assets at fair value through profit or loss	[2]		944
Pre-funded pension obligations	[2]		53
Long-term prepaid expenses	[2]		17
Long-term loans and advances and other non-current receivables	[2]		699
Derivative financial instruments	[2]		63
Other non-current assets	[2]		3,364
IFRS9 [member] | Trading equity securities [member]
Disclosure Of Other Non Current Assets [Line Items]
Fair value through other comprehensive income	[2]		1,389
IFRS9 [member] | Debt securities [member]
Disclosure Of Other Non Current Assets [Line Items]
Fair value through other comprehensive income	[2]		199
Previously Reported [member]
Disclosure Of Other Non Current Assets [Line Items]
Available-for-sale financial assets			2,182
Financial assets recognized under the fair value option			336
Pre-funded pension obligations			53
Long-term prepaid expenses			17
Long-term loans and advances and other non-current receivables			713
Derivative financial instruments			63
Other non-current assets			€ 3,364
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).
[2]	Balances as of December 31, 2017 have been reclassified to the new financial asset categories required under IFRS 9, applicable with effect from January 1, 2018 (see Note A.2.1.2.).

Other Non-Current Assets - Addi

Other Non-Current Assets - Additional Information (Detail) - EUR (€) € in Millions	Oct. 06, 2016	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Oct. 06, 2016
Disclosure Of Other Non Current Assets [Line Items]
Percentage of decrease in share price					48.00%
Impairment loss on financial assets			€ 7	€ 487
Non-current financial assets available-for-sale				1,583
Quoted euro denominated senior bonds [member]
Disclosure Of Other Non Current Assets [Line Items]
Debt instruments at fair value through other comprehensive income		€ 359
Financial instruments held to fund deferred compensation plan [member]
Disclosure Of Other Non Current Assets [Line Items]
Financial investments		363	359	353
Other Financial assets at fair value through profit or loss [member]
Disclosure Of Other Non Current Assets [Line Items]
Divested investments		34
Gain from divestmentssset		6
Senior bond [member]
Disclosure Of Other Non Current Assets [Line Items]
Financial assets held for investments			199	112
Sensitivity to ten percent decline in market interest rates on debt instruments held to meet obligations to employees under post employment benefit plans [member]
Disclosure Of Other Non Current Assets [Line Items]
Other comprehensive income before tax		86
Reduction of ten percent basis point in market interest rate [member]
Disclosure Of Other Non Current Assets [Line Items]
Other comprehensive income before tax		€ 3
Other available for sale financial instruments [member] | Fair value of SPMSD contingent consideration [member]
Disclosure Of Other Non Current Assets [Line Items]
Increase in contingent consideration		3.00%
Securities quoted in an active market [member] | Financial assets held to meet obligations under post-employment benefit plans [member]
Disclosure Of Other Non Current Assets [Line Items]
Non-current financial assets available-for-sale			198	360
Securities quoted in an active market [member] | Alnylam Pharmaceuticals, Inc [member]
Disclosure Of Other Non Current Assets [Line Items]
Percentage of decrease in share price	48.00%
Impairment loss on financial assets				457
Non-current financial assets available-for-sale		€ 671	1,118	364
Securities quoted in an active market [member] | MyoKardia, Inc [Member]
Disclosure Of Other Non Current Assets [Line Items]
Non-current financial assets available-for-sale		178	€ 141	45
Equity investment			9.00%
Unquoted equity investments [member]
Disclosure Of Other Non Current Assets [Line Items]
Equity instruments at fair value through other comprehensive income		178	€ 62
Unquoted equity investments [member] | Quoted euro denominated senior bonds [member]
Disclosure Of Other Non Current Assets [Line Items]
Exchange for financial assets held to meet obligations to employees under post-employment benefit plans		136
SPMSD contingent consideration asset [member]
Disclosure Of Other Non Current Assets [Line Items]
Fair value of the contingent consideration		373	342	€ 458
Non current asset [member] | Fair value of SPMSD contingent consideration [member]
Disclosure Of Other Non Current Assets [Line Items]
Fair value of the contingent consideration		309	292
Fair Value Remeasurement Of Contingent Consideration [member] | Revisions of sales forecasts of SPMSD [member]
Disclosure Of Other Non Current Assets [Line Items]
Adjustment to the fair value of the assets		72
Quoted debt instruments [member]
Disclosure Of Other Non Current Assets [Line Items]
Other comprehensive income before tax		1
Quoted equity securities [member]
Disclosure Of Other Non Current Assets [Line Items]
Unrealized after-tax losses		€ 106	€ 335

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 (Detail) - EUR (€) € in Millions		Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
Assets and liabilities held for sale [line items]
Assets held for sale or exchange		€ 68	€ 34	[1]	€ 6,421	[1]
Liabilities related to assets held for sale or exchange	[1]				1,195
Animal Health Business [member]
Assets and liabilities held for sale [line items]
Assets held for sale or exchange					6,376
Liabilities related to assets held for sale or exchange					1,165
Other discontinued operations [member]
Assets and liabilities held for sale [line items]
Assets held for sale or exchange		€ 68	€ 34		45
Liabilities related to assets held for sale or exchange					€ 30
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Inventories - Schedule of Inven

Inventories - Schedule of Inventories (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
Disclosure of inventories [line items]
Raw materials	€ 1,016	€ 962		€ 949
Work in process	4,088	3,692		3,802
Finished goods	2,373	2,164		2,145
Total	7,477	6,818	[1]	6,896	[1]
Gross value [member]
Disclosure of inventories [line items]
Raw materials	1,099	1,041		1,053
Work in process	4,637	4,348		4,512
Finished goods	2,533	2,342		2,345
Total	8,269	7,731		7,910
Writedown [member]
Disclosure of inventories [line items]
Raw materials	(83)	(79)		(104)
Work in process	(549)	(656)		(710)
Finished goods	(160)	(178)		(200)
Total	€ (792)	€ (913)		€ (1,014)
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Inventories - Additional Inform

Inventories - Additional Information (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Classes of current inventories [abstract]
Inventories pledged as security for liabilities	€ 18	€ 18	€ 24

Accounts Receivable - Summary o

Accounts Receivable - Summary of Accounts Receivable (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
Disclosure of accounts receivable [line items]
Accounts receivable	€ 7,260	€ 7,216	[1]	€ 7,311	[1]
Gross value [member]
Disclosure of accounts receivable [line items]
Accounts receivable	7,430	7,405		7,506
Allowances [member]
Disclosure of accounts receivable [line items]
Accounts receivable	€ 170	€ 189		€ 195
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Accounts Receivable - Additiona

Accounts Receivable - Additional Information (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of accounts receivable [line items]
Impairment loss recognised in profit or loss, trade receivables	€ 15	€ 27	€ 32
Gross value of overdue receivables	547	644	597
Derecognized receivables	385	€ 437	€ 428
US [member]
Disclosure of accounts receivable [line items]
Derecognized receivables	198
Japan [Member]
Disclosure of accounts receivable [line items]
Derecognized receivables	96
Europe [member]
Disclosure of accounts receivable [line items]
Derecognized receivables	€ 92

Accounts Receivable - Additio_2

Accounts Receivable - Additional Information (Parenthetical) (Detail) € in Millions	Dec. 31, 2018EUR (€)
Disclosure of accounts receivables [abstract]
Impairment allowance increase	€ 17

Accounts Receivable - Summary_2

Accounts Receivable - Summary of Gross Value of Overdue Receivables (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of financial assets that are either past due or impaired [line items]
Overdue receivables gross value	€ 547	€ 644	€ 597
Less than 1 Month [member]
Disclosure of financial assets that are either past due or impaired [line items]
Overdue receivables gross value	257	247	133
1 to 3 Months [member]
Disclosure of financial assets that are either past due or impaired [line items]
Overdue receivables gross value	172	143	103
3 to 6 Months [member]
Disclosure of financial assets that are either past due or impaired [line items]
Overdue receivables gross value	36	113	121
6 to 12 Months [member]
Disclosure of financial assets that are either past due or impaired [line items]
Overdue receivables gross value	21	48	42
Greater than 12 Months [member]
Disclosure of financial assets that are either past due or impaired [line items]
Overdue receivables gross value	€ 61	€ 93	€ 198

Other Current Assets - Schedule

Other Current Assets - Schedule of Other Current Assets (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
Other Current Assets [abstract]
Taxes payable	€ 1,458	€ 832		€ 1,034
Other receivables	627	627		705
Prepaid expenses	469	336		333
Interest rate derivatives measured at fair value	30			3
Currency derivatives measured at fair value	134	133		105
Other current financial assets	199	77		31
Total	€ 2,917	€ 2,005	[1]	€ 2,211	[1]
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Financial Assets and Liabilit_3

Financial Assets and Liabilities Measured at Fair Value - Summary of Assets and Liabilities Measured at Fair Value (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Level 1 [member]
Disclosure of information on income statement [line items]
Financial assets	€ 4,771	€ 9,324	€ 7,564
Financial liabilities	99	75	85
Level 1 [member] | Quoted equity investments [member]
Disclosure of information on income statement [line items]
Financial assets	859	1,361	528
Level 1 [member] | Quoted debt securities [member]
Disclosure of information on income statement [line items]
Financial assets	359	199	113
Level 1 [member] | Unquoted debt securities [member]
Disclosure of information on income statement [line items]
Financial assets		0	0
Level 1 [member] | Contingent consideration relating to divestments [member]
Disclosure of information on income statement [line items]
Financial assets		0	0
Level 1 [member] | Financial assets held to meet obligations under post-employment benefit plans [member]
Disclosure of information on income statement [line items]
Financial assets		198	360
Level 1 [member] | Financial assets held to meet obligations under deferred compensation plans [member]
Disclosure of information on income statement [line items]
Financial assets	364	359	353
Level 1 [member] | Non-current derivatives [member]
Disclosure of information on income statement [line items]
Financial assets		0
Level 1 [member] | Current derivatives [member]
Disclosure of information on income statement [line items]
Financial assets		0
Level 1 [member] | Mutual fund investments [member]
Disclosure of information on income statement [line items]
Financial assets	3,189	7,207	6,210
Level 1 [member] | CVRs issued in connection with the acquisition of Genzyme [member]
Disclosure of information on income statement [line items]
Financial liabilities	99	75	85
Level 1 [member] | Current derivatives [member]
Disclosure of information on income statement [line items]
Financial liabilities		0
Level 2 [member]
Disclosure of information on income statement [line items]
Financial assets	183	196	210
Financial liabilities	97	74	132
Level 2 [member] | Unquoted equity investments [member]
Disclosure of information on income statement [line items]
Financial assets			0
Level 2 [member] | Unquoted debt securities [member]
Disclosure of information on income statement [line items]
Financial assets			0
Level 2 [member] | Non-current derivatives [member]
Disclosure of information on income statement [line items]
Financial assets	19	63	102
Level 2 [member] | Current derivatives [member]
Disclosure of information on income statement [line items]
Financial assets	164	133	108
Level 2 [member] | Mutual fund investments [member]
Disclosure of information on income statement [line items]
Financial assets			0
Level 2 [member] | Non-current derivatives [member]
Disclosure of information on income statement [line items]
Financial liabilities	7	16
Level 2 [member] | Current derivatives [member]
Disclosure of information on income statement [line items]
Financial liabilities	90	58	132
Level 3 [member]
Disclosure of information on income statement [line items]
Financial assets	631	465	570
Financial liabilities	1,205	1,294	1,491
Level 3 [member] | Quoted equity investments [member]
Disclosure of information on income statement [line items]
Financial assets	0
Level 3 [member] | Unquoted equity investments [member]
Disclosure of information on income statement [line items]
Financial assets	197	72	53
Level 3 [member] | Unquoted debt securities [member]
Disclosure of information on income statement [line items]
Financial assets	61	51	59
Level 3 [member] | Contingent consideration relating to divestments [member]
Disclosure of information on income statement [line items]
Financial assets	373	342	458
Level 3 [member] | Financial assets held to meet obligations under post-employment benefit plans [member]
Disclosure of information on income statement [line items]
Financial assets		0
Level 3 [member] | Bayer contingent purchase consideration arising from the acquisition of Genzyme [member]
Disclosure of information on income statement [line items]
Financial liabilities	472	701	1,013
Level 3 [member] | MSD contingent consideration (European vaccines business) [member]
Disclosure of information on income statement [line items]
Financial liabilities	410	420	354
Level 3 [member] | Other contingent consideration arising from business combinations [member]
Disclosure of information on income statement [line items]
Financial liabilities	301	81	1
Level 3 [member] | Liabilities related to non-controlling interests [member]
Disclosure of information on income statement [line items]
Financial liabilities	€ 22	€ 92	€ 123

Financial Assets and Liabilit_4

Financial Assets and Liabilities Measured at Fair Value - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2018EUR (€)
Disclosure of information on income statement [line items]
Transfers between the different levels of the fair value hierarchy	€ 0
Sanofi Pasteur MSD [member] | Contingent consideration relating to divestments [member]
Disclosure of information on income statement [line items]
Financial assets measured at fair value	373,000,000
Sanofi Pasteur MSD [member] | Other contingent consideration arising from business combinations [member]
Disclosure of information on income statement [line items]
Financial liabilities measured at fair value	€ 410,000,000

Cash and Cash Equivalents - Sum

Cash and Cash Equivalents - Summary of Cash and Cash Equivalents (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015	[1],[2]
Cash and cash equivalents [abstract]
Cash	€ 661	€ 472		€ 1,077
Cash equivalents	6,264	9,843		9,196
Cash and cash equivalents	€ 6,925	€ 10,315	[1],[2]	€ 10,273	[1],[2]	€ 9,148
[1]	For 2016, the cash flows of the Animal Health business are presented separately in accordance with IFRS 5 (Non-Current Assets Held for Sale and Discontinued Operations). For 2017, all of the cash flows generated by the exchange of the Animal Health business for the Consumer Healthcare business of Boehringer Ingelheim (BI) are described in note (i) below.
[2]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Cash and Cash Equivalents - S_2

Cash and Cash Equivalents - Summary of Cash and Cash Equivalents (Parenthetical) (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash and cash equivalents [abstract]
Cash equivalents, money market mutual funds	€ 3,189	€ 7,207	€ 6,210
Cash equivalents, term deposits	2,014	1,346	1,469
Cash equivalents, commercial paper	357	505	617
Cash equivalent, captive insurance and reinsurance companies	€ 505	€ 556	€ 553

Net Deferred Tax Position - Sum

Net Deferred Tax Position - Summary of Net Deferred Tax Position (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets (liabilities)	€ 1,199	€ 2,686	€ 2,378
Consolidation adjustments (intragroup margin in inventory) [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets (liabilities)	1,195	969	1,095
Provision for pensions and other employee benefits [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets (liabilities)	1,166	1,263	1,538
Remeasurement of other acquired intangible assets [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets (liabilities)	(3,740)	(1,713)	(2,797)
Recognition of acquired property, plant and equiment at fair value [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets (liabilities)	(31)	(36)	(44)
Equity interests in subsidiaries and investments in other entities [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets (liabilities)	(437)	(592)	(818)
Tax losses available for carry-forward [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets (liabilities)	1,341	1,059	1,070
Stock options and share-based payments [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets (liabilities)	110	88	126
Accrued expenses and provisions deductible at time of payments [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets (liabilities)	1,394	1,342	2,202
Other [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets (liabilities)	€ 201	€ 306	€ 6

Net Deferred Tax Position - S_2

Net Deferred Tax Position - Summary of Net Deferred Tax Position (Parenthetical) (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liabilities	€ 3,414	€ 1,605	[1]	€ 2,292	[1]
Reserves likely to be distributed in the foreseeable future	53,300
Deferred tax assets	4,613	4,291	[1]	4,670	[1]
Deferred tax relating to restructuring provisions [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	218	€ 212		€ 334
Aventis [member] | Remeasurement of other acquired intangible assets [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liabilities	109
Genzyme [member] | Remeasurement of other acquired intangible assets [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liabilities	742
Bioverativ [member] | Remeasurement of other acquired intangible assets [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax liabilities	€ 1,906
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Net Deferred Tax Position - Add

Net Deferred Tax Position - Additional information (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Deferred tax expense (income) [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	€ 10,200	€ 16,800	€ 25,200
Total deferred tax assets for tax loss carryforwards	1,651	1,346	1,502
Unused tax losses for which no deferred tax asset recognised	310	287	431
Deferred tax assets not recognized as future recovery not probable	€ 298	€ 302	€ 561

Net Deferred Tax Position - S_3

Net Deferred Tax Position - Summary of Tax Losses Available for Carry-forward (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of tax losses available for carryforward [line items]
Tax losses available for carry-forward	€ 6,100	€ 5,164	€ 5,176
Less than 1 year [member]
Disclosure of tax losses available for carryforward [line items]
Tax losses available for carry-forward	7
Later than one year and not later than two years [member]
Disclosure of tax losses available for carryforward [line items]
Tax losses available for carry-forward	6
Later than two years and not later than three years [member]
Disclosure of tax losses available for carryforward [line items]
Tax losses available for carry-forward	75
Later than three years and not later than four years [member]
Disclosure of tax losses available for carryforward [line items]
Tax losses available for carry-forward	64
Later than four years and not later than five years [member]
Disclosure of tax losses available for carryforward [line items]
Tax losses available for carry-forward	37
More than 5 years [member]
Disclosure of tax losses available for carryforward [line items]
Tax losses available for carry-forward	€ 5,911

Net Deferred Tax Position - S_4

Net Deferred Tax Position - Summary of Tax Losses Available for Carry-forward (Parenthetical) (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Tax Losses Available For Carryforward [Abstract]
Tax loss carry-forwards on asset disposals	€ 1	€ 7	€ 13

Consolidated Shareholders' Eq_3

Consolidated Shareholders' Equity - Additional Information (Detail) - EUR (€)	Mar. 05, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of classes of share capital [line items]
Share capital		€ 2,494,790,944
Number of shares		1,247,395,472
Par value per share		€ 2
Performance share unit (PSU) plan approved on March 5, 2014, vesting period description		Vesting at the end of a three-year service period and subject to performance conditions.
Total expense recognized through equity (€ million)		€ 4,000,000	€ 4,000,000	€ 6,000,000
Period of share repurchase program		18 months
Hedges of net investments in foreign operations		€ (145,000,000)	€ (32,000,000)	€ (32,000,000)
Number of stock option not taken for computing diluted earning per share		2,500,000	800,000	2,400,000
Liquidity contract [member]
Disclosure of classes of share capital [line items]
Amount of shares repurchased		€ 3,000,000
May 10, 2017 [member]
Disclosure of classes of share capital [line items]
Period of share repurchase program		18 months
May 4, 2016 [member]
Disclosure of classes of share capital [line items]
Period of share repurchase program		18 months
May 4, 2015 [member]
Disclosure of classes of share capital [line items]
Period of share repurchase program		18 months
Performance share unit plan [member]
Disclosure of classes of share capital [line items]
Vesting date	Mar. 5, 2017
Total expense recognized through equity (€ million)	€ 27,000,000
Stock purchase option plan [member]
Disclosure of classes of share capital [line items]
Increase in shareholders equity due to exercise of stock purchase option		€ 3,000,000
Stock subscription option plan [member]
Disclosure of classes of share capital [line items]
Increase in shareholders equity due to exercise of stock purchase option		€ 420,000,000

Consolidated Shareholders' Eq_4

Consolidated Shareholders' Equity - Summary of Treasury Shares Held (Detail) - shares shares in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Jan. 01, 2016
Disclosure of classes of share capital [abstract]
Number of shares held	1.9	0.2	20	4
Percentage of share capital for the period	0.15%	0.01%	1.55%	0.30%

Consolidated Shareholders' Eq_5

Consolidated Shareholders' Equity - Summary of Movements Share Capital (Detail) - EUR (€)	12 Months Ended
	Dec. 31, 2018		Dec. 31, 2017		Dec. 31, 2016
Disclosure of classes of share capital [line items]
Beginning balance	€ 58,239,000,000	[1]	€ 57,722,000,000	[1]	€ 58,208,000,000
Ending balance	€ 59,035,000,000		€ 58,239,000,000	[1]	€ 57,722,000,000	[1]
Number of shares, end of period	1,247,395,472
Sanofi [member]
Disclosure of classes of share capital [line items]
Number of shares, beginning of period	1,254,019,904		1,292,022,324		1,305,696,759
Number of shares in regard to capital increase by exercise of stock subscription options	1,168,808		3,764,646		3,418,421
Number of restricted shares issued in regard of capital increase	2,152,183		3,394,574		3,664,248
Board meeting	€ (7,239,803)
Board meeting					(22,561,090)
Board meeting			(36,380,198)
Board meeting	2,401,184
Board meeting					1,803,986
Board meeting			1,621,098
Board meeting	€ (5,106,804)
Board meeting			(10,402,540)
Number of shares, end of period	1,247,395,472		1,254,019,904		1,292,022,324
Reserve of equity component of convertible instruments [member]
Disclosure of classes of share capital [line items]
Beginning balance	€ (616,000,000)
Board meeting	(443,000,000)
Board meeting			€ (616,000,000)
Ending balance	(1,059,000,000)		(616,000,000)
Additional paid-in capital [member]
Disclosure of classes of share capital [line items]
Beginning balance	58,000,000		2,685,000,000		€ 4,039,000,000
Share capital with regard to capital increase by exercise of stock subscription options	57,000,000		215,000,000		212,000,000
Share capital with regard to capital increase by issuance of restricted shares	(84,000,000)		(7,000,000)		(7,000,000)
Board meeting					(1,655,000,000)
Board meeting	(55,000,000)
Board meeting			(2,709,000,000)
Board meeting					96,000,000
Board meeting	115,000,000
Board meeting			103,000,000
Board meeting	(358,000,000)
Board meeting			(229,000,000)
Ending balance	(267,000,000)		58,000,000		2,685,000,000
Share capital [member]
Disclosure of classes of share capital [line items]
Beginning balance	2,508,000,000	[1]	2,584,000,000	[1]	2,611,000,000
Share capital with regard to capital increase by exercise of stock subscription options	2,000,000		8,000,000		7,000,000
Share capital with regard to capital increase by issuance of restricted shares	4,000,000		7,000,000		7,000,000
Board meeting					(45,000,000)
Board meeting	(14,000,000)
Board meeting			(73,000,000)
Board meeting					4,000,000
Board meeting	5,000,000
Board meeting			3,000,000
Board meeting	(10,000,000)
Board meeting			(21,000,000)
Ending balance	2,495,000,000		2,508,000,000	[1]	2,584,000,000	[1]
Treasury shares [member]
Disclosure of classes of share capital [line items]
Beginning balance	(14,000,000)	[1]	(1,503,000,000)	[1]	(298,000,000)
Share capital with regard to capital increase by issuance of restricted shares	80,000,000
Ending balance	€ (153,000,000)		€ (14,000,000)	[1]	€ (1,503,000,000)	[1]
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Consolidated Shareholders' Eq_6

Consolidated Shareholders' Equity - Principal Characteristics of Restricted Share Plans (Detail)	12 Months Ended
	Dec. 31, 2018EUR (€)sharesyr	Dec. 31, 2017EUR (€)sharesyr	Dec. 31, 2016EUR (€)sharesyr
Restricted Share Plan 2018 [member] | Performance Share Plan One [member]
Disclosure of classes of share capital [line items]
Date of Board meeting approving the plan	July 30, 2018
Service period | yr	3
Total number of shares awarded | shares	141,669
Fair value per share awarded	€ 64.35
Fair value of plan at the date of grant	€ 9,000,000
Restricted Share Plan 2018 [member] | Performance Share Plan Two [member]
Disclosure of classes of share capital [line items]
Date of Board meeting approving the plan	May 2, 2018
Service period | yr	3
Total number of shares awarded | shares	4,390,216
Fair value per share awarded	€ 56.59
Fair value of plan at the date of grant	€ 248,000,000
Restricted share plan 2017 [member]
Disclosure of classes of share capital [line items]
Date of Board meeting approving the plan		May 10, 2017
Service period | yr		3
Total number of shares awarded | shares		3,587,465
Fair value per share awarded		€ 81.50
Fair value of plan at the date of grant		€ 292,000,000
Restricted share plan 2016 [member]
Disclosure of classes of share capital [line items]
Date of Board meeting approving the plan			May 4, 2016
Service period | yr			3
Total number of shares awarded | shares			4,097,925
Fair value per share awarded			€ 61.06
Fair value of plan at the date of grant			€ 250,000,000

Consolidated Shareholder's Equi

Consolidated Shareholder's Equity - Summary of Number of Restricted Shares Not Yet Fully Vested (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of classes of share capital [line items]
Total expense recognized through equity (€ million)	€ 4	€ 4	€ 6
Restricted shares [member]
Disclosure of classes of share capital [line items]
Total expense recognized through equity (€ million)	€ 248	€ 238	€ 219
Number of shares not yet fully vested	13,576,464	12,867,519	13,543,254
Restricted Share Plan 2018 [member]
Disclosure of classes of share capital [line items]
Number of shares not yet fully vested	4,406,593
Restricted share plan 2017 [member]
Disclosure of classes of share capital [line items]
Number of shares not yet fully vested	3,314,391	3,468,576
Restricted share plan 2016 [member]
Disclosure of classes of share capital [line items]
Number of shares not yet fully vested	3,690,226	3,798,073	4,051,325
Restricted share plan 2015 [member]
Disclosure of classes of share capital [line items]
Number of shares not yet fully vested	2,165,254	3,438,420	3,667,620
Restricted share plan 2014 [member]
Disclosure of classes of share capital [line items]
Number of shares not yet fully vested		2,162,450	3,595,420
Restricted share plan 2013 [member]
Disclosure of classes of share capital [line items]
Number of shares not yet fully vested			2,228,889

Consolidated Shareholders' Eq_7

Consolidated Shareholders' Equity - Summary of Characteristics of Employee Share Ownership Plans Awarded (Detail) - Employees share ownership plan [member] - € / shares	Mar. 06, 2018	Mar. 02, 2017	Mar. 03, 2016
Disclosure of classes of share capital [line items]
Date of Board meeting approving the plan	March 6, 2018	March 2, 2017	March 3, 2016
Subscription price	€ 52.66	€ 70.01	€ 57.25
Subscription period	June 11-29, 2018	June 19-30, 2017	June 13-24, 2016
Number of shares subscribed	2,298,783	1,528,982	1,756,972
Number of shares issued immediately as employer's contribution	102,401	92,116	47,014

Consolidated Shareholders' Eq_8

Consolidated Shareholders' Equity - Summary of Characteristics of Employee Share Ownership Plans Awarded (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2018
Disclosure of classes of share capital [abstract]
Percentage of average of quoted market prices of shares	80.00%
Description of average quoted market price in shares	20 trading days preceding June 9, 2018, June 14, 2017 and June 8, 2016, respectively.

Consolidated Shareholder's Eq_2

Consolidated Shareholder's Equity - Summary of Expenses (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of classes of share capital [line items]
Total expense recognized through equity (€ million)	€ 4	€ 4	€ 6
Employees share ownership plan [member]
Disclosure of classes of share capital [line items]
Total expense recognized through equity (€ million)	32	21	16
Expense recognized for capital increases plans, for employer's contribution	€ 7	€ 8	€ 3

Consolidated Shareholder's Eq_3

Consolidated Shareholder's Equity - Summary of Repurchases program (Detail) - EUR (€) € in Millions, shares in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Share repurchase 2018 programme [member]
Disclosure of classes of share capital [line items]
Amount of shares repurchased	€ 501
Number of shares repurchased	6,884,792
Date of ordinary general meeting	May 2, 2018
Share repurchase 2017 program [member]
Disclosure of classes of share capital [line items]
Amount of shares repurchased	€ 602	€ 702
Number of shares repurchased	8,489,873	8,428,935
Date of ordinary general meeting	May 10, 2017
Share repurchase 2016 program [member]
Disclosure of classes of share capital [line items]
Amount of shares repurchased		€ 1,453	€ 1,503
Number of shares repurchased		18,426,601	19,947,202
Date of ordinary general meeting	May 4, 2016
Share repurchase 2015 program [member]
Disclosure of classes of share capital [line items]
Amount of shares repurchased			€ 1,402
Number of shares repurchased			18,764,233
Date of ordinary general meeting	May 4, 2015

Consolidated Shareholders' Eq_9

Consolidated Shareholders' Equity - Summary of Currency Translation Differences (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015
Disclosure of classes of share capital [line items]
Attributable to equity holders of Sanofi	€ 58,876	€ 58,070	[1]	€ 57,552	[1]
Attributable to non-controlling interests	159	169	[1]	170	[1]
Total equity	59,035	58,239	[1]	57,722	[1]	€ 58,208
Reserve of exchange differences on translation [member]
Disclosure of classes of share capital [line items]
Attributable to equity holders of Sanofi	(167)	(1,439)		1,787
Attributable to non-controlling interests	(36)	(32)		(18)
Total equity	€ (203)	€ (1,471)		€ 1,769
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Consolidated Shareholders' E_10

Consolidated Shareholders' Equity - Summary of Movements within Other Comprehensive Income (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
Disclosure of analysis of other comprehensive income by item [line items]
Tax effects	€ 31	€ (90)	[1]	€ (22)	[1]
Items not subsequently reclassifiable to profit or loss	(305)	(118)	[1]	(128)	[1]
Items subsequently reclassifiable to profit or loss	1,264	(2,562)	[1]	1,056	[1]
Items not subsequently reclassifiable to profit or loss [member] | Accumulated comprehensive income [member]
Disclosure of analysis of other comprehensive income by item [line items]
Actuarial gains/(losses) excluding investments accounted for using the equity method	201	(30)		(104)
Actuarial gains/(losses) of investments accounted for using the equity method, net of taxes		2		(2)
Tax effects	(69)	(90)		(22)
Items not subsequently reclassifiable to profit or loss	(305)	(118)		(128)
Items not subsequently reclassifiable to profit or loss [member] | Accumulated comprehensive income [member] | Equity Instruments Included In Financial Assets[member]
Disclosure of analysis of other comprehensive income by item [line items]
Change in fair value (excluding investments accounted for using the equity method)	(529)
Change in fair value (investments accounted for using the equity method, net of taxes)	(8)
Tax effects	100
Items subsequently reclassifiable to profit or loss [member] | Accumulated comprehensive income [member]
Disclosure of analysis of other comprehensive income by item [line items]
Change in fair value (excluding investments accounted for using the equity method)		837		(104)
Change in fair value (investments accounted for using the equity method, net of taxes)		1		(1)
Tax effects		(145)		50
Change in fair value (excluding investments accounted for using the equity method)	3	(24)		30
Change in fair value (investments accounted for using the equity method, net of taxes)				1
Tax effects	(1)	8		(10)
Currency translation differences on foreign subsidiaries (excluding investments accounted for using the equity method)	1,273	(2,956)		1,033
Currency translation differences (investments accounted for using the equity method)	106	(283)		57
Hedges of net investments in foreign operations	(185)
Tax effects	72
Items subsequently reclassifiable to profit or loss	1,264	(2,562)		1,056
Items subsequently reclassifiable to profit or loss [member] | Accumulated comprehensive income [member] | Debt Instruments [member]
Disclosure of analysis of other comprehensive income by item [line items]
Change in fair value (excluding investments accounted for using the equity method)	(4)
Change in fair value (investments accounted for using the equity method, net of taxes)	€ 0	€ 0		€ 0
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Consolidated Shareholders' E_11

Consolidated Shareholders' Equity - Summary of Movements within Other Comprehensive Income (Parenthetical) (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of analysis of other comprehensive income by item [line items]
Change in fair value (excluding associates and joint ventures) reclassification to profit or loss		€ (89)	€ 447
Currency translation differences on foreign subsidiaries (excluding associates and joint ventures) reclassified to profit or loss	€ (7)	(23)	2
Animal Health Business [member]
Disclosure of analysis of other comprehensive income by item [line items]
Items subsequently reclassifiable to profit or loss		(170)	€ (51)
Items subsequently reclassifiable to profit or loss currency transaction differences		(147)
Currency translation differences on foreign subsidiaries (excluding associates and joint ventures) reclassified to profit or loss		€ (23)

Consolidated Shareholders' E_12

Consolidated Shareholders' Equity - Summary of Stock Option Plans Awarded and Measurement of Stock Option Plans (Detail) € / shares in Units, € in Millions	12 Months Ended
	May 02, 2018EUR (€)shares€ / shares	May 10, 2017EUR (€)shares€ / shares	May 04, 2016EUR (€)shares€ / shares
Disclosure of classes of share capital [abstract]
Date of Board meeting approving the plan	May 2, 2018	May 10, 2017	May 4, 2016
Total number of options granted | shares	220,000	378,040	402,750
Exercise price	€ 65.84	€ 88.97	€ 75.90
Vesting period	4 years	4 years	4 years
Plan expiry date	May 2, 2028	May 10, 2027	May 4, 2026
Fair value of the plan | €	€ 1	€ 5	€ 3
Fair value per option granted	€ 6.32	€ 12.21	€ 6.60
Assumptions used to determine fair value Dividend yield	4.87%	3.56%	4.51%
Volatility of Sanofi shares, computed on a historical basis	23.10%	23.74%	24.54%
Risk-free interest rate	0.36%	0.27%	0.06%
Plan maturity	7 years	7 years	7 years

Consolidated Shareholders' E_13

Consolidated Shareholders' Equity - Summary of Expense Recognized Through Equity for Stock Option Plans (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of classes of share capital [abstract]
Total expense recognized through equity (€ million)	€ 4	€ 4	€ 6
of which expense for the current-year plan	0.2	0.7	0.4
Unrecognized cost of unvested options	€ 4	€ 8	€ 9
Weighted average period of unrecognized cost	2 years 3 months	2 years 6 months	2 years
Current income tax gain relating to exercise of stock options	€ 1	€ 6	€ 2

Consolidated Shareholders' E_14

Consolidated Shareholders' Equity - Summary of Stock Purchase Option Plan Still Outstanding (Detail)	12 Months Ended
	Dec. 31, 2018€ / shares
Disclosure of stock purchase option plan outstanding and option exercised [line items]
Number of options outstanding	80,671
Stock option plan one [member]
Disclosure of stock purchase option plan outstanding and option exercised [line items]
Date of grant	Mar. 30, 1999
Number of options granted	716,040
Start date of exercise period	Mar. 31, 2004
Expiry date	Mar. 30, 2019
Exercise price	€ 38.08
Number of options outstanding	80,671

Consolidated Shareholders' E_15

Consolidated Shareholders' Equity - Disclosure of Stock Subscription Option Plan Outstanding and Option Exercised (Detail)	12 Months Ended
	Dec. 31, 2018€ / shares	May 02, 2018shares	May 10, 2017shares	May 04, 2016shares
Disclosure of stock subscription option plan outstanding and option exercised [line items]
Number of options outstanding	80,671
Number of options granted | shares		220,000	378,040	402,750
Stock subscription option plan one [member]
Disclosure of stock subscription option plan outstanding and option exercised [line items]
Number of options outstanding	1,021,002
Date of grant	Mar. 2, 2009
Number of options granted	7,736,480
Start date of exercise period	Mar. 4, 2013
Expiry date	Mar. 1, 2019
Exercise price	€ 45.09
Stock subscription option plan two [member]
Disclosure of stock subscription option plan outstanding and option exercised [line items]
Number of options outstanding	2,412,300
Date of grant	Mar. 1, 2010
Number of options granted	8,121,355
Start date of exercise period	Mar. 3, 2014
Expiry date	Feb. 28, 2020
Exercise price	€ 54.12
Stock subscription option plan three [member]
Disclosure of stock subscription option plan outstanding and option exercised [line items]
Number of options outstanding	155,517
Date of grant	Mar. 9, 2011
Number of options granted	874,500
Start date of exercise period	Mar. 10, 2015
Expiry date	Mar. 9, 2021
Exercise price	€ 50.48
Stock subscription option plan four [member]
Disclosure of stock subscription option plan outstanding and option exercised [line items]
Number of options outstanding	496,210
Date of grant	Mar. 5, 2012
Number of options granted	814,050
Start date of exercise period	Mar. 6, 2016
Expiry date	Mar. 5, 2022
Exercise price	€ 56.44
Stock subscription option plan five [member]
Disclosure of stock subscription option plan outstanding and option exercised [line items]
Number of options outstanding	505,199
Date of grant	Mar. 5, 2013
Number of options granted	788,725
Start date of exercise period	Mar. 6, 2017
Expiry date	Mar. 5, 2023
Exercise price	€ 72.19
Stock subscription option plan six [member]
Disclosure of stock subscription option plan outstanding and option exercised [line items]
Number of options outstanding	797,315
Date of grant	Mar. 5, 2014
Number of options granted	1,009,250
Start date of exercise period	Mar. 6, 2018
Expiry date	Mar. 5, 2024
Exercise price	€ 73.48
Stock subscription option plan seven [member]
Disclosure of stock subscription option plan outstanding and option exercised [line items]
Number of options outstanding	388,464
Date of grant	Jun. 24, 2015
Number of options granted	435,000
Start date of exercise period	Jun. 25, 2019
Expiry date	Jun. 24, 2025
Exercise price	€ 89.38
Stock subscription option plan eight [member]
Disclosure of stock subscription option plan outstanding and option exercised [line items]
Number of options outstanding	398,000
Date of grant	May 4, 2016
Number of options granted	402,750
Start date of exercise period	May 5, 2020
Expiry date	May 4, 2026
Exercise price	€ 75.90
Stock subscription option plan nine [member]
Disclosure of stock subscription option plan outstanding and option exercised [line items]
Number of options outstanding	374,895
Date of grant	May 10, 2017
Number of options granted	378,040
Start date of exercise period	May 11, 2021
Expiry date	May 10, 2027
Exercise price	€ 88.97
Stock subscription option plan ten [member]
Disclosure of stock subscription option plan outstanding and option exercised [line items]
Number of options outstanding	220,000
Date of grant	May 2, 2018
Number of options granted	220,000
Start date of exercise period	May 2, 2022
Expiry date	May 2, 2028
Exercise price	€ 65.84
Stock subscription option plan [member]
Disclosure of stock subscription option plan outstanding and option exercised [line items]
Number of options outstanding	6,768,902

Consolidated Shareholders' E_16

Consolidated Shareholders' Equity - Summary of Stock Options Outstanding at Each Balance Sheet Date (Detail) - Total stock option plans [member]	12 Months Ended
	Dec. 31, 2018EUR (€)shares	Dec. 31, 2017EUR (€)shares	Dec. 31, 2016EUR (€)shares	Dec. 31, 2015EUR (€)shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Total, Beginning Balance	€ 474,000,000	€ 713,000,000	€ 953,000,000
Total, Options granted	14,000,000	33,000,000	31,000,000
Total, Options exercised	(60,000,000)	(224,000,000)	(220,000,000)
Total, Options cancelled	(5,000,000)	(9,000,000)	(11,000,000)
Total, Options forfeited		(39,000,000)	(40,000,000)
Total, Ending Balance	423,000,000	474,000,000	713,000,000	€ 953,000,000
Total, Options exercisable	311,000,000	308,000,000	527,000,000	750,000,000
Weighted average exercise price per share, Beginning Balance	60.08	59.03	60.03
Weighted average exercise price per share, Options granted	65.84	88.97	75.90
Weighted average exercise price per share, Options exercised	50.02	58.92	63.83
Weighted average exercise price per share, Options cancelled	82.03	69.06	68.09
Weighted average exercise price per share, Options forfeited		62.33	67
Weighted average exercise price per share, Ending Balance	61.81	60.08	59.03	60.03
Weighted average exercise price per share, Options exercisable	€ 56.80	€ 52.93	€ 54.67	€ 57.56
Number of options, Beginning Balance | shares	7,889,020	12,065,802	15,867,615
Number of options, Options granted	220,000	378,040	402,750
Number of options, Options exercised	(1,192,838)	(3,796,788)	(3,441,429)
Number of options, Options cancelled	(66,609)	(130,312)	(161,863)
Number of options, Options forfeited		(627,722)	(601,271)
Number of options, Ending Balance | shares	6,849,573	7,889,020	12,065,802	15,867,615
Number of options, Options exercisable	5,468,214	5,812,165	9,646,903	13,028,045

Consolidated Shareholders' E_17

Consolidated Shareholders' Equity - Summary of Options Outstanding and Exercisable (Detail)	Dec. 31, 2018EUR (€)yr
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Number of options	80,671
Stock Option Plan [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Number of options	6,849,573
Exercisable Number of options	5,468,214
Stock Option Plan [member] | From 30.00 to 40.00 Per Share [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Number of options	80,671
Outstanding weighted Average residual life (years) | yr	0.24
Outstanding Weighted average exercise price per share	€ 38.08
Exercisable Number of options	80,671
Exercisable Weighted average exercise price per share	€ 38.08
Stock Option Plan [member] | From 40.00 to 50.00 Per Share [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Number of options	1,021,002
Outstanding weighted Average residual life (years) | yr	0.16
Outstanding Weighted average exercise price per share	€ 45.09
Exercisable Number of options	1,021,002
Exercisable Weighted average exercise price per share	€ 45.09
Stock Option Plan [member] | From 50.00 to 60.00 Per Share [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Number of options	3,064,027
Outstanding weighted Average residual life (years) | yr	1.54
Outstanding Weighted average exercise price per share	€ 54.31
Exercisable Number of options	3,064,027
Exercisable Weighted average exercise price per share	€ 54.31
Stock Option Plan [member] | From 60.00 to 70.00 Per Share [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Number of options	220,000
Outstanding weighted Average residual life (years) | yr	9.35
Outstanding Weighted average exercise price per share	€ 65.84
Stock Option Plan [member] | From 70.00 to 80.00 Per Share [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Number of options	1,700,514
Outstanding weighted Average residual life (years) | yr	5.39
Outstanding Weighted average exercise price per share	€ 73.66
Exercisable Number of options	1,302,514
Exercisable Weighted average exercise price per share	€ 72.98
Stock Option Plan [member] | From 80.00 to 90.00 Per Share [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding Number of options	763,359
Outstanding weighted Average residual life (years) | yr	7.41
Outstanding Weighted average exercise price per share	€ 89.18

Consolidated Shareholders' E_18

Consolidated Shareholders' Equity - Summary of Number of Shares Used to Compute Diluted Earnings Per Share (Detail) - shares shares in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
Disclosure Of Number Of Shares Used To Compute Diluted Earnings Per Share [Abstract]
Average number of shares outstanding	1,247.1	1,256.9	[1]	1,286.6	[1]
Adjustment for stock options with dilutive effect	1.3	2.7		2.6
Adjustment for restricted shares	6.8	7.2		6.8
Average number of shares used to compute diluted earnings per share	1,255.2	1,266.8	[1]	1,296	[1]
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Debt, Cash and Cash Equivalen_3

Debt, Cash and Cash Equivalents - Summary of Changes in Financial Position (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015	[1],[2]
Disclosure of changes in financial position [Abstract]
Long-term debt	€ 22,007	€ 14,326	[1]	€ 16,815	[1]
Short-term debt and current portion of long-term debt	2,633	1,275	[1]	1,764	[1]
Interest rate and currency derivatives used to manage debt	(54)	(133)		(70)
Total debt	24,586	15,468		18,509
Cash and cash equivalents	(6,925)	(10,315)	[1],[2]	(10,273)	[1],[2]	€ (9,148)
Interest rate and currency derivatives used to manage cash and cash equivalents	(33)	8		(2)
Net debt	€ 17,628	€ 5,161		€ 8,234
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).
[2]	For 2016, the cash flows of the Animal Health business are presented separately in accordance with IFRS 5 (Non-Current Assets Held for Sale and Discontinued Operations). For 2017, all of the cash flows generated by the exchange of the Animal Health business for the Consumer Healthcare business of Boehringer Ingelheim (BI) are described in note (i) below.

Debt, Cash and Cash Equivalen_4

Debt, Cash and Cash Equivalents - Summary of Reconciliation of Carrying Amount to Value on Redemption (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015	[1],[2]
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Long-term debt	€ 22,007	€ 14,326	[1]	€ 16,815	[1]
Short-term debt and current portion of long-term debt	2,633	1,275	[1]	1,764	[1]
Interest rate and currency derivatives used to manage debt	(54)	(133)		(70)
Total debt	24,586	15,468		18,509
Cash and cash equivalents	(6,925)	(10,315)	[1],[2]	(10,273)	[1],[2]	€ (9,148)
Interest rate and currency derivatives used to manage cash and cash equivalents	(33)	8		(2)
Net debt	17,628	5,161		8,234
Amortized cost [member]
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Long-term debt	108
Total debt	108
Net debt	108
Adjustment to debt measured at fair value [member]
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Long-term debt	(44)
Short-term debt and current portion of long-term debt	(20)
Interest rate and currency derivatives used to manage debt	42
Total debt	(22)
Net debt	(22)
Value on redemption [member]
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Long-term debt	22,071	14,309		16,765
Short-term debt and current portion of long-term debt	2,613	1,275		1,764
Interest rate and currency derivatives used to manage debt	(12)	(83)		20
Total debt	24,672	15,501		18,549
Cash and cash equivalents	(6,925)	(10,315)		(10,273)
Interest rate and currency derivatives used to manage cash and cash equivalents	(33)	8		(2)
Net debt	€ 17,714	€ 5,194		€ 8,274
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).
[2]	For 2016, the cash flows of the Animal Health business are presented separately in accordance with IFRS 5 (Non-Current Assets Held for Sale and Discontinued Operations). For 2017, all of the cash flows generated by the exchange of the Animal Health business for the Consumer Healthcare business of Boehringer Ingelheim (BI) are described in note (i) below.

Debt, Cash and Cash Equivalen_5

Debt, Cash and Cash Equivalents - Disclosure Of Movement In Total Debt (Detail) € in Millions	12 Months Ended
	Dec. 31, 2018EUR (€)
Disclosure of debt [line items]
December 31, 2017	€ 15,468
Repayments	(787)
New borrowings	9,677
Other cash flows	(168)
Currency translation differences	277
Other items	119
December 31, 2018	24,586
Long-term debt [member]
Disclosure of debt [line items]
December 31, 2017	14,326
Repayments	(16)
New borrowings	9,677
Currency translation differences	109
Reclassification from non- current to current	(2,119)
Other items	30
December 31, 2018	22,007
Short term debt and current portion of long term debt [member]
Disclosure of debt [line items]
December 31, 2017	1,275
Repayments	(771)
Other cash flows	(168)
Currency translation differences	140
Reclassification from non- current to current	2,119
Other items	38
December 31, 2018	2,633
Interest rate and currency derivatives used to manage debt [member]
Disclosure of debt [line items]
December 31, 2017	(133)
Currency translation differences	28
Other items	51
December 31, 2018	€ (54)

Debt, Cash and Cash Equivalen_6

Debt, Cash and Cash Equivalents - Additional Information (Detail) $ in Billions	1 Months Ended		12 Months Ended
	Jun. 30, 2018USD ($)Tranche	Mar. 31, 2018EUR (€)Tranche	Dec. 31, 2018EUR (€)Counterpartyshares	Dec. 31, 2018USD ($)shares
Sanofi Euro Medium Term Notes (EMTN) bonds [member]
Disclosure of detailed information about borrowings [line items]
Notional amount		€ 8,000,000,000
Number of tranches | Tranche		6
Sanofi Euro Medium Term Notes (EMTN) bonds [member] | 1 billion of floating-rate bonds maturing March 2020 [member]
Disclosure of detailed information about borrowings [line items]
Notional amount			€ 1,000,000,000
Maturity date			March 2,020
Bonds, interest rate basis			3-month Euribor plus 15 basis points
Sanofi Euro Medium Term Notes (EMTN) bonds [member] | 500 million of fixed-rate bonds maturing March 2020 [member]
Disclosure of detailed information about borrowings [line items]
Notional amount			€ 500,000,000
Maturity date			March 2,020
Bonds, interest rate			0.00%	0.00%
Sanofi Euro Medium Term Notes (EMTN) bonds [member] | 1.75 billion of fixed-rate bonds maturing March 2023 [member]
Disclosure of detailed information about borrowings [line items]
Notional amount			€ 1,750,000,000
Maturity date			March 2,023
Bonds, interest rate			0.50%	0.50%
Sanofi Euro Medium Term Notes (EMTN) bonds [member] | 1.5 billion of fixed-rate bonds maturing March 2026 [member]
Disclosure of detailed information about borrowings [line items]
Notional amount			€ 1,500,000,000
Maturity date			March 2,026
Bonds, interest rate			1.00%	1.00%
Sanofi Euro Medium Term Notes (EMTN) bonds [member] | 2 billion of fixed-rate bonds maturing March 2030 [member]
Disclosure of detailed information about borrowings [line items]
Notional amount			€ 2,000,000,000
Maturity date			March 2,030
Bonds, interest rate			1.375%	1.375%
Sanofi Euro Medium Term Notes (EMTN) bonds [member] | 1.25 billion of fixed rate bonds maturing March 2038 [member]
Disclosure of detailed information about borrowings [line items]
Notional amount			€ 1,250,000,000
Maturity date			March 2,038
Bonds, interest rate			1.875%	1.875%
Sanofi Euro Medium Term Notes (EMTN) bonds [member] | 750 million bond maturing September 2018 [member]
Disclosure of detailed information about borrowings [line items]
Notional amount			€ 750,000,000
Maturity date			September 10, 2018
Sanofi Euro Medium Term Notes (EMTN) bonds [member] | Weighted average interest rate before derivative instruments [member]
Disclosure of detailed information about borrowings [line items]
Bonds, interest rate			1.60%	1.60%
Cash and cash equivalents interest rate			1.50%	1.50%
Sanofi Euro Medium Term Notes (EMTN) bonds [member] | Weighted average interest rate after derivative instruments [member]
Disclosure of detailed information about borrowings [line items]
Bonds, interest rate			1.80%	1.80%
Cash and cash equivalents interest rate			2.40%	2.40%
Sanofi Euro Medium Term Notes (EMTN) bonds [member] | Main undrawn confirmed general purpose credit facilities [member]
Disclosure of detailed information about borrowings [line items]
Notional amount			€ 8,000,000,000
Number of counterparty representing more than 7% of undrawn credit facility | Counterparty			0
Sanofi Euro Medium Term Notes (EMTN) bonds [member] | 1983 to 1987 Participating Shares Issued [member]
Disclosure of detailed information about borrowings [line items]
Number of participating shares outstanding | shares			82,698	82,698
Participating shares carrying amount			€ 13,000,000
Series A participating shares issued in 1989 repurchased and cancelled			€ 1,300,000
Sanofi Euro Medium Term Notes (EMTN) bonds [member] | Syndicated credit facility, expires in 2020 [member]
Disclosure of detailed information about borrowings [line items]
Maturity date			December 17, 2020
Credit facilities maximum amount			€ 4,000,000,000
Sanofi Euro Medium Term Notes (EMTN) bonds [member] | Syndicated credit facility, expires in 2021 [member]
Disclosure of detailed information about borrowings [line items]
Maturity date			December 3, 2021
Credit facilities maximum amount			€ 4,000,000,000
Sanofi Euro Medium Term Notes (EMTN) bonds [member] | Commercial paper program in France [member]
Disclosure of detailed information about borrowings [line items]
Commercial paper programs			€ 6,000,000,000
Sanofi Euro Medium Term Notes (EMTN) bonds [member] | Commercial paper program in USA [member]
Disclosure of detailed information about borrowings [line items]
Commercial paper programs | $				$ 10
Average drawdown | $				5
Maximum drawdown | $				9.5
Shelf registration statement program [member]
Disclosure of detailed information about borrowings [line items]
Notional amount | $	$ 2
Number of tranches | Tranche	2
Shelf registration statement program [member] | 1 billion of fixed-rate bonds maturing June 2023 [member]
Disclosure of detailed information about borrowings [line items]
Notional amount | $				$ 1
Maturity date			June 2,023
Bonds, interest rate			3.375%	3.375%
Shelf registration statement program [member] | 1 billion of fixed-rate bonds maturing June 2028 [member]
Disclosure of detailed information about borrowings [line items]
Notional amount | $				$ 1
Maturity date			June 2,028
Bonds, interest rate			3.625%	3.625%

Debt, Cash and Cash Equivalen_7

Debt, Cash and Cash Equivalents - Summary of Net Debt by Type Valuation of Redemption (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015	[1],[2]
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Interest rate and currency derivatives used to manage debt	€ (54)	€ (133)		€ (70)
Total debt	24,586	15,468		18,509
Cash and cash equivalents	(6,925)	(10,315)	[1],[2]	(10,273)	[1],[2]	€ (9,148)
Interest rate and currency derivatives used to manage cash and cash equivalents	(33)	8		(2)
Net debt	17,628	5,161		8,234
Value on redemption [member]
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Bond issues	24,164	15,015		17,480
Other bank borrowings	233	284		776
Finance lease obligations	22	31		53
Other borrowings	16	17		17
Bank credit balances	249	237		203
Interest rate and currency derivatives used to manage debt	(12)	(83)		20
Total debt	24,672	15,501		18,549
Cash and cash equivalents	(6,925)	(10,315)		(10,273)
Interest rate and currency derivatives used to manage cash and cash equivalents	(33)	8		(2)
Net debt	17,714	5,194		8,274
Value on redemption [member] | Non-current assets [member]
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Net debt	22,071	14,306		16,756
Value on redemption [member] | Current assets [member]
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Cash and cash equivalents	(6,925)	(10,315)		(10,273)
Interest rate and currency derivatives used to manage cash and cash equivalents	(33)	8		(2)
Net debt	(4,357)	(9,112)		(8,482)
Value on redemption [member] | Non-current liabilities [member]
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Bond issues	21,983	14,195		16,657
Other bank borrowings	57	81		61
Finance lease obligations	18	20		34
Other borrowings	13	13		13
Interest rate and currency derivatives used to manage debt		(3)		(9)
Total debt	22,071	14,306		16,756
Value on redemption [member] | Current liabilities [member]
Disclosure of reconciliation of carrying amount to value on redemption [line items]
Bond issues	2,181	820		823
Other bank borrowings	176	203		715
Finance lease obligations	4	11		19
Other borrowings	3	4		4
Bank credit balances	249	237		203
Interest rate and currency derivatives used to manage debt	(12)	(80)		29
Total debt	€ 2,601	€ 1,195		€ 1,793
[1]	For 2016, the cash flows of the Animal Health business are presented separately in accordance with IFRS 5 (Non-Current Assets Held for Sale and Discontinued Operations). For 2017, all of the cash flows generated by the exchange of the Animal Health business for the Consumer Healthcare business of Boehringer Ingelheim (BI) are described in note (i) below.
[2]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Debt, Cash and Cash Equivalen_8

Debt, Cash and Cash Equivalents - Summary of Bond Issues (Detail) € in Millions, $ in Millions	1 Months Ended
	Jun. 30, 2018USD ($)	Mar. 31, 2018EUR (€)	Sep. 30, 2016EUR (€)	Apr. 30, 2016EUR (€)	Sep. 30, 2015EUR (€)	Sep. 30, 2014EUR (€)	Nov. 30, 2013EUR (€)	Sep. 30, 2013EUR (€)	Mar. 31, 2011USD ($)	Jun. 30, 2010USD ($)	Oct. 31, 2009EUR (€)
Sanofi Euro Medium Term Notes (EMTN) bonds [member]
Disclosure of detailed information about borrowings [line items]
Notional amount		€ 8,000
Sanofi Euro Medium Term Notes (EMTN) bonds [member] | October 2009 EMTN ISIN XS0456451771 [member]
Disclosure of detailed information about borrowings [line items]
Maturity date											October 2,019
Annual interest rate											4.125%
Notional amount											€ 800
Sanofi Euro Medium Term Notes (EMTN) bonds [member] | September 2013 EMTN ISIN FR0011560333 [member]
Disclosure of detailed information about borrowings [line items]
Maturity date								September 2,020
Annual interest rate								1.875%
Notional amount								€ 1,000
Sanofi Euro Medium Term Notes (EMTN) bonds [member] | November 2013 EMTN ISIN FR0011625433 [member]
Disclosure of detailed information about borrowings [line items]
Maturity date							November 2,023
Annual interest rate							2.50%
Notional amount							€ 1,000
Sanofi Euro Medium Term Notes (EMTN) bonds [member] | September 2014 EMTN ISIN FR0012146777 [member]
Disclosure of detailed information about borrowings [line items]
Maturity date						March 2,022
Annual interest rate						1.125%
Notional amount						€ 1,000
Sanofi Euro Medium Term Notes (EMTN) bonds [member] | September 2014 EMTN ISIN FR0012146801 [member]
Disclosure of detailed information about borrowings [line items]
Maturity date						September 2,026
Annual interest rate						1.75%
Notional amount						€ 1,510
Sanofi Euro Medium Term Notes (EMTN) bonds [member] | September 2015 EMTN ISIN FR0012969012 [member]
Disclosure of detailed information about borrowings [line items]
Maturity date					March 2,019
Annual interest rate					E3M + 0.30 %
Notional amount					€ 750
Sanofi Euro Medium Term Notes (EMTN) bonds [member] | September 2015 EMTN ISIN FR0012969020 [member]
Disclosure of detailed information about borrowings [line items]
Maturity date					September 2,021
Annual interest rate					0.875%
Notional amount					€ 500
Sanofi Euro Medium Term Notes (EMTN) bonds [member] | September 2015 EMTN ISIN FR0012969038 [member]
Disclosure of detailed information about borrowings [line items]
Maturity date					September 2,025
Annual interest rate					1.50%
Notional amount					€ 750
Sanofi Euro Medium Term Notes (EMTN) bonds [member] | April 2016 EMTN ISIN FR0013143989 [member]
Disclosure of detailed information about borrowings [line items]
Maturity date				April 2,019
Annual interest rate				0.00%
Notional amount				€ 500
Sanofi Euro Medium Term Notes (EMTN) bonds [member] | April 2016 EMTN ISIN FR0013143997 [member]
Disclosure of detailed information about borrowings [line items]
Maturity date				April 2,024
Annual interest rate				0.625%
Notional amount				€ 600
Sanofi Euro Medium Term Notes (EMTN) bonds [member] | April 2016 EMTN ISIN FR00113144003 [member]
Disclosure of detailed information about borrowings [line items]
Maturity date				April 2,028
Annual interest rate				1.125%
Notional amount				€ 700
Sanofi Euro Medium Term Notes (EMTN) bonds [member] | September 2016 EMTN ISIN FR0013201613 [member]
Disclosure of detailed information about borrowings [line items]
Maturity date			January 2,020
Annual interest rate			0.00%
Notional amount			€ 1,000
Sanofi Euro Medium Term Notes (EMTN) bonds [member] | September 2016 EMTN ISIN FR0013201621 [member]
Disclosure of detailed information about borrowings [line items]
Maturity date			September 2,022
Annual interest rate			0.00%
Notional amount			€ 850
Sanofi Euro Medium Term Notes (EMTN) bonds [member] | September 2016 EMTNISINFR0013201639 [member]
Disclosure of detailed information about borrowings [line items]
Maturity date			January 2,027
Annual interest rate			0.50%
Notional amount			€ 1,150
Sanofi Euro Medium Term Notes (EMTN) bonds [member] | March 2018 EMTN ISIN FR0013324316 [member]
Disclosure of detailed information about borrowings [line items]
Maturity date		March 2,020
Annual interest rate		E3M + 0.15 %
Notional amount		€ 1,000
Sanofi Euro Medium Term Notes (EMTN) bonds [member] | March 2018 EMTN ISIN FR0013324324 [member]
Disclosure of detailed information about borrowings [line items]
Maturity date		March 2,020
Annual interest rate		0.00%
Notional amount		€ 500
Sanofi Euro Medium Term Notes (EMTN) bonds [member] | March 2018 EMTN ISIN FR0013324332 [member]
Disclosure of detailed information about borrowings [line items]
Maturity date		March 2,023
Annual interest rate		0.50%
Notional amount		€ 1,750
Sanofi Euro Medium Term Notes (EMTN) bonds [member] | March 2018 EMTN ISIN FR0013324340 [member]
Disclosure of detailed information about borrowings [line items]
Maturity date		March 2,026
Annual interest rate		1.00%
Notional amount		€ 1,500
Sanofi Euro Medium Term Notes (EMTN) bonds [member] | March 2018 EMTN ISIN FR0013324357 [member]
Disclosure of detailed information about borrowings [line items]
Maturity date		March 2,030
Annual interest rate		1.375%
Notional amount		€ 2,000
Sanofi Euro Medium Term Notes (EMTN) bonds [member] | March 2018 EMTN ISIN FR0013324373 [member]
Disclosure of detailed information about borrowings [line items]
Maturity date		March 2,038
Annual interest rate		1.875%
Notional amount		€ 1,250
Shelf registration statement program [member]
Disclosure of detailed information about borrowings [line items]
Notional amount | $	$ 2,000
Shelf registration statement program [member] | March 2011 SNFISIN US80105NAG07 [member]
Disclosure of detailed information about borrowings [line items]
Maturity date									March 2,021
Annual interest rate									4.00%
Notional amount | $									$ 2,000
Shelf registration statement program [member] | June 2010 GZISIN US372917AS37 [member]
Disclosure of detailed information about borrowings [line items]
Maturity date										June 2,020
Annual interest rate										5.00%
Notional amount | $										$ 500
Shelf registration statement program [member] | June 2018 SNFISINUS801060AC87 [member]
Disclosure of detailed information about borrowings [line items]
Maturity date	June 2,023
Annual interest rate	3.375%
Notional amount | $	$ 1,000
Shelf registration statement program [member] | June 2018 SNFISINUS801060AD60 [member]
Disclosure of detailed information about borrowings [line items]
Maturity date	June 2,028
Annual interest rate	3.625%
Notional amount | $	$ 1,000

Debt, Cash and Cash Equivalen_9

Debt, Cash and Cash Equivalents - Summary of Debt by Maturity at Value on Redemption (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015	[1],[2]
Disclosure of detailed information about borrowings [line items]
Interest rate and currency derivatives used to manage debt	€ (54)	€ (133)		€ (70)
Total debt	24,586	15,468		18,509
Cash and cash equivalents	(6,925)	(10,315)	[1],[2]	(10,273)	[1],[2]	€ (9,148)
Interest rate and currency derivatives used to manage cash and cash equivalents	(33)	8		(2)
Net debt	17,628	5,161		8,234
Value on redemption [member]
Disclosure of detailed information about borrowings [line items]
Bond issues	24,164	15,015		17,480
Other bank borrowings	233	284		776
Finance lease obligations	22	31		53
Other borrowings	16	17		17
Bank credit balances	249	237		203
Interest rate and currency derivatives used to manage debt	(12)	(83)		20
Total debt	24,672	15,501		18,549
Cash and cash equivalents	(6,925)	(10,315)		(10,273)
Interest rate and currency derivatives used to manage cash and cash equivalents	(33)	8		(2)
Net debt	17,714	5,194		8,274
Value on redemption [member] | Less than 1 year [member]
Disclosure of detailed information about borrowings [line items]
Bond issues	2,181	820		823
Other bank borrowings	176	203		715
Finance lease obligations	4	11		19
Other borrowings	3	4		4
Bank credit balances	249	237		203
Interest rate and currency derivatives used to manage debt	(12)	(80)		29
Total debt	2,601	1,195		1,793
Cash and cash equivalents	(6,925)	(10,315)		(10,273)
Interest rate and currency derivatives used to manage cash and cash equivalents	(33)	8		(2)
Net debt	(4,357)	(9,112)		(8,482)
Value on redemption [member] | Later than one year and not later than two years [member]
Disclosure of detailed information about borrowings [line items]
Bond issues	3,936	2,050		2,174
Other bank borrowings	15	8		16
Finance lease obligations	3	3		13
Interest rate and currency derivatives used to manage debt		(2)		(6)
Total debt	3,954	2,059		2,197
Net debt	3,954	2,059		2,197
Value on redemption [member] | Later than two years and not later than three years [member]
Disclosure of detailed information about borrowings [line items]
Bond issues	2,243	2,417		2,050
Other bank borrowings	3	25		8
Finance lease obligations	3	2		2
Interest rate and currency derivatives used to manage debt		(1)		(3)
Total debt	2,249	2,443		2,057
Net debt	2,249	2,443		2,057
Value on redemption [member] | Later than three years and not later than four years [member]
Disclosure of detailed information about borrowings [line items]
Bond issues	1,850	2,168		2,475
Other bank borrowings	3	4		14
Finance lease obligations	3	3		2
Total debt	1,856	2,175		2,491
Net debt	1,856	2,175		2,491
Value on redemption [member] | Later than four years and not later than five years [member]
Disclosure of detailed information about borrowings [line items]
Bond issues	3,622	1,850		2,398
Other bank borrowings	28	4
Finance lease obligations	4	3		3
Total debt	3,654	1,857		2,401
Net debt	3,654	1,857		2,401
Value on redemption [member] | More than 5 years [member]
Disclosure of detailed information about borrowings [line items]
Bond issues	10,332	5,710		7,560
Other bank borrowings	8	40		23
Finance lease obligations	5	9		14
Other borrowings	13	13		13
Total debt	10,358	5,772		7,610
Net debt	€ 10,358	€ 5,772		€ 7,610
[1]	For 2016, the cash flows of the Animal Health business are presented separately in accordance with IFRS 5 (Non-Current Assets Held for Sale and Discontinued Operations). For 2017, all of the cash flows generated by the exchange of the Animal Health business for the Consumer Healthcare business of Boehringer Ingelheim (BI) are described in note (i) below.
[2]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Debt, Cash and Cash Equivale_10

Debt, Cash and Cash Equivalents - Summary of Debt by Interest Rate (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015	[1],[2]
Disclosure of financial instruments by type of interest rate [line items]
Cash and cash equivalents	€ (6,925)	€ (10,315)	[1],[2]	€ (10,273)	[1],[2]	€ (9,148)
Net debt	17,628	5,161		8,234
Value on redemption after derivative instruments [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	24,672
Cash and cash equivalents	(6,958)	(10,307)		(10,275)
Net debt	17,714	€ 5,194		€ 8,274
Debt percent		100.00%		100.00%
Value on redemption after derivative instruments [member] | Fixed-rate debt [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	18,864
Borrowings in Euros	14,921
Borrowings in USD	€ 3,943
Debt percent	76.00%	63.00%		74.00%
Value on redemption after derivative instruments [member] | Floating-rate debt [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	€ 5,808
Borrowings in Euros	2,527
Borrowings in USD	1,362
Borrowings in Japanese yen	€ 761
Debt percent	24.00%	37.00%		26.00%
Cash and cash equivalents in EUR	€ (936)
Cash and cash equivalents in USD	(3,109)
Borrowings in Singapore dollar	(1,833)
Borrowings in Chinese yuan renminbi	€ (416)
Cash and cash equivalent percent	100.00%
Value on redemption before derivative instruments [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	€ 24,684
Net debt	17,759
Value on redemption before derivative instruments [member] | Fixed-rate debt [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	22,414
Borrowings in Euros	18,471
Borrowings in USD	€ 3,943
Debt percent	91.00%
Value on redemption before derivative instruments [member] | Floating-rate debt [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	€ 2,270
Borrowings in Euros	1,800
Cash and cash equivalents	(6,925)
Borrowings in USD	€ 27
Debt percent	9.00%
Cash and cash equivalents in EUR	€ (3,244)
Cash and cash equivalents in USD	€ (3,109)
Cash and cash equivalent percent	100.00%
Less than 1 year [member] | Value on redemption after derivative instruments [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	€ 2,601
Cash and cash equivalents	(6,958)
Net debt	(4,357)
Less than 1 year [member] | Value on redemption after derivative instruments [member] | Fixed-rate debt [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	(119)
Less than 1 year [member] | Value on redemption after derivative instruments [member] | Floating-rate debt [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	2,720
Less than 1 year [member] | Value on redemption before derivative instruments [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	2,613
Net debt	(4,312)
Less than 1 year [member] | Value on redemption before derivative instruments [member] | Fixed-rate debt [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	1,431
Less than 1 year [member] | Value on redemption before derivative instruments [member] | Floating-rate debt [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	1,182
Cash and cash equivalents	(6,925)
Later than one year and not later than two years [member] | Value on redemption after derivative instruments [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	3,954
Net debt	3,954
Later than one year and not later than two years [member] | Value on redemption after derivative instruments [member] | Fixed-rate debt [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	2,936
Later than one year and not later than two years [member] | Value on redemption after derivative instruments [member] | Floating-rate debt [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	1,018
Later than one year and not later than two years [member] | Value on redemption before derivative instruments [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	3,954
Net debt	3,954
Later than one year and not later than two years [member] | Value on redemption before derivative instruments [member] | Fixed-rate debt [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	2,936
Later than one year and not later than two years [member] | Value on redemption before derivative instruments [member] | Floating-rate debt [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	1,018
Later than two years and not later than three years [member] | Value on redemption after derivative instruments [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	2,249
Net debt	2,249
Later than two years and not later than three years [member] | Value on redemption after derivative instruments [member] | Fixed-rate debt [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	2,243
Later than two years and not later than three years [member] | Value on redemption after derivative instruments [member] | Floating-rate debt [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	6
Later than two years and not later than three years [member] | Value on redemption before derivative instruments [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	2,249
Net debt	2,249
Later than two years and not later than three years [member] | Value on redemption before derivative instruments [member] | Fixed-rate debt [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	2,243
Later than two years and not later than three years [member] | Value on redemption before derivative instruments [member] | Floating-rate debt [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	6
Later than three years and not later than four years [member] | Value on redemption after derivative instruments [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	1,856
Net debt	1,856
Later than three years and not later than four years [member] | Value on redemption after derivative instruments [member] | Fixed-rate debt [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	(150)
Later than three years and not later than four years [member] | Value on redemption after derivative instruments [member] | Floating-rate debt [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	2,006
Later than three years and not later than four years [member] | Value on redemption before derivative instruments [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	1,856
Net debt	1,856
Later than three years and not later than four years [member] | Value on redemption before derivative instruments [member] | Fixed-rate debt [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	1,850
Later than three years and not later than four years [member] | Value on redemption before derivative instruments [member] | Floating-rate debt [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	6
Later than four years and not later than five years [member] | Value on redemption after derivative instruments [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	3,654
Net debt	3,654
Later than four years and not later than five years [member] | Value on redemption after derivative instruments [member] | Fixed-rate debt [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	3,622
Later than four years and not later than five years [member] | Value on redemption after derivative instruments [member] | Floating-rate debt [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	32
Later than four years and not later than five years [member] | Value on redemption before derivative instruments [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	3,654
Net debt	3,654
Later than four years and not later than five years [member] | Value on redemption before derivative instruments [member] | Fixed-rate debt [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	3,622
Later than four years and not later than five years [member] | Value on redemption before derivative instruments [member] | Floating-rate debt [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	32
More than 5 years [member] | Value on redemption after derivative instruments [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	10,358
Net debt	10,358
More than 5 years [member] | Value on redemption after derivative instruments [member] | Fixed-rate debt [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	10,332
More than 5 years [member] | Value on redemption after derivative instruments [member] | Floating-rate debt [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	26
More than 5 years [member] | Value on redemption before derivative instruments [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	10,358
Net debt	10,358
More than 5 years [member] | Value on redemption before derivative instruments [member] | Fixed-rate debt [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	10,332
More than 5 years [member] | Value on redemption before derivative instruments [member] | Floating-rate debt [member]
Disclosure of financial instruments by type of interest rate [line items]
Debt	€ 26
[1]	For 2016, the cash flows of the Animal Health business are presented separately in accordance with IFRS 5 (Non-Current Assets Held for Sale and Discontinued Operations). For 2017, all of the cash flows generated by the exchange of the Animal Health business for the Consumer Healthcare business of Boehringer Ingelheim (BI) are described in note (i) below.
[2]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Debt, Cash and Cash Equivale_11

Debt, Cash and Cash Equivalents - Summary of Interest Rate of Net Debt at Value on Redemption (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015	[1],[2]
Disclosure of Interest Rate of Debt Net of Cash and Cash Equivalent [Line Items]
Debt	€ 24,586	€ 15,468		€ 18,509
Cash and cash equivalents	(6,925)	(10,315)	[1],[2]	(10,273)	[1],[2]	€ (9,148)
Net debt	17,628	5,161		8,234
Value on redemption after derivative instruments [member]
Disclosure of Interest Rate of Debt Net of Cash and Cash Equivalent [Line Items]
Debt		15,501		18,549
Cash and cash equivalents	(6,958)	(10,307)		(10,275)
Net debt	€ 17,714	€ 5,194		€ 8,274
Debt percent		100.00%		100.00%
Value on redemption after derivative instruments [member] | Fixed-rate debt [member]
Disclosure of Interest Rate of Debt Net of Cash and Cash Equivalent [Line Items]
Debt		€ 9,746		€ 13,651
Debt percent	76.00%	63.00%		74.00%
Value on redemption after derivative instruments [member] | Floating-rate debt [member]
Disclosure of Interest Rate of Debt Net of Cash and Cash Equivalent [Line Items]
Debt		€ 5,755		€ 4,898
Debt percent	24.00%	37.00%		26.00%
[1]	For 2016, the cash flows of the Animal Health business are presented separately in accordance with IFRS 5 (Non-Current Assets Held for Sale and Discontinued Operations). For 2017, all of the cash flows generated by the exchange of the Animal Health business for the Consumer Healthcare business of Boehringer Ingelheim (BI) are described in note (i) below.
[2]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Debt, Cash and Cash Equivale_12

Debt, Cash and Cash Equivalents - Summary of Interest Rate Fluctuations of Debt Net of Cash and Cash Equivalents (Detail) - Change in Euro and US dollar short-term interest rates [member] € in Millions	12 Months Ended
	Dec. 31, 2018EUR (€)
+100 BP [Member]
Disclosure of Interest Rate of Debt Net of Cash and Cash Equivalent [Line Items]
Impact on pre-tax net income	€ 11
Impact on pre-tax income/(expense) recognized directly in equity	0
+25 BP [Member]
Disclosure of Interest Rate of Debt Net of Cash and Cash Equivalent [Line Items]
Impact on pre-tax net income	3
Impact on pre-tax income/(expense) recognized directly in equity	0
-25 BP [Member]
Disclosure of Interest Rate of Debt Net of Cash and Cash Equivalent [Line Items]
Impact on pre-tax net income	(3)
Impact on pre-tax income/(expense) recognized directly in equity	0
-100 BP [Member]
Disclosure of Interest Rate of Debt Net of Cash and Cash Equivalent [Line Items]
Impact on pre-tax net income	(11)
Impact on pre-tax income/(expense) recognized directly in equity	€ 0

Debt, Cash and Cash Equivale_13

Debt, Cash and Cash Equivalents - Summary of Debt by Currency (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Debt By Currency [Line Items]
Net debt	€ 17,628	€ 5,161	€ 8,234
Value on redemption before derivative instruments [member]
Disclosure Of Debt By Currency [Line Items]
Euro	17,028
US dollar	861
Singapore dollar	(2)
Japanese yen	(1)
Chinese yuan renminbi	(17)
Other currencies	(110)
Net debt	17,759
Value on redemption after derivative instruments [member]
Disclosure Of Debt By Currency [Line Items]
Euro	16,511	3,410	4,556
US dollar	2,197	4,683	4,907
Singapore dollar	(1,833)
Japanese yen	761
Chinese yuan renminbi	(416)
Other currencies	494	(2,899)	(1,189)
Net debt	€ 17,714	€ 5,194	€ 8,274

Debt, Cash and Cash Equivale_14

Debt, Cash and Cash Equivalents - Summary of Market Value of Net Debt (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about borrowings [line items]
Total debt	€ 24,586	€ 15,468	€ 18,509
At market value [member]
Disclosure of detailed information about borrowings [line items]
Total debt	18,003	5,650	8,690
Value on redemption [member]
Disclosure of detailed information about borrowings [line items]
Total debt	24,672	15,501	18,549
Total debt at redemption	€ 17,714	€ 5,194	€ 8,274

Debt, Cash and Cash Equivale_15

Debt, Cash and Cash Equivalents - Amount of Future Undiscounted Contractual Cash Flows Relating to Debt and Derivative Instruments Designated as Hedges of Debt (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of maturity analysis for derivative financial liabilities [line items]
Debt	€ 26,881	€ 16,682	€ 19,937
Principal	24,550	15,509	18,451
Interest	2,331	1,173	1,486
Net cash flows related to derivative instruments	(50)	(127)	(75)
Total	26,831	16,555	19,862
Less than 1 year [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Debt	2,855	1,441	1,951
Principal	2,477	1,201	1,678
Interest	378	240	273
Net cash flows related to derivative instruments	(45)	(118)	(13)
Total	2,810	1,323	1,938
Later than one year and not later than two years [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Debt	4,300	2,301	2,477
Principal	3,955	2,062	2,217
Interest	345	239	260
Net cash flows related to derivative instruments	(8)	(28)	(33)
Total	4,292	2,273	2,444
Later than two years and not later than three years [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Debt	2,519	2,650	2,304
Principal	2,250	2,444	2,054
Interest	269	206	250
Net cash flows related to derivative instruments	(1)	1	(29)
Total	2,518	2,651	2,275
Later than three years and not later than four years [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Debt	2,088	2,307	2,708
Principal	1,858	2,175	2,491
Interest	230	132	217
Net cash flows related to derivative instruments	4	8	(2)
Total	2,092	2,315	2,706
Later than four years and not later than five years [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Debt	3,856	1,950	2,537
Principal	3,653	1,857	2,401
Interest	203	93	136
Net cash flows related to derivative instruments		10	1
Total	3,856	1,960	2,538
More than 5 years [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Debt	11,263	6,033	7,960
Principal	10,357	5,770	7,610
Interest	906	263	350
Net cash flows related to derivative instruments			1
Total	€ 11,263	€ 6,033	€ 7,961

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 (Detail) - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2018		Dec. 31, 2017		Dec. 31, 2016
Disclosure Of Liabilities Related To Business Combinations And To Noncontrolling Interests [line items]
Beginning balance	[1]	€ 1,369		€ 1,576		€ 1,251
New transactions	[1]	228	[2]	85	[3]	354
Payments made	[1]	(329)		(226)		(140)
Fair value remeasurements through profit or loss: (gain)/loss (including unwinding of discount)	[1],[4]	(37)		43		135
Other movements	[1]	24		29		(58)
Currency translation differences	[1]	49		(138)		34
Ending balance	[1]	1,304		1,369		1,576
CVRs issued in connection with the acquisition of Genzyme [member]
Disclosure Of Liabilities Related To Business Combinations And To Noncontrolling Interests [line items]
Beginning balance	[5]	75		85		24
Fair value remeasurements through profit or loss: (gain)/loss (including unwinding of discount)	[4],[5]	19		1		58
Currency translation differences	[5]	5		(11)		3
Ending balance	[5]	99		75		85
Liabilities Related to Non-controlling Interests [member]
Disclosure Of Liabilities Related To Business Combinations And To Noncontrolling Interests [line items]
Beginning balance	[6]	92		123		181
Payments made	[6]	(70)
Other movements	[6]			(28)		(58)
Currency translation differences	[6]			(3)
Ending balance	[6]	22		92		123
Bayer contingent purchase consideration arising from the acquisition of Genzyme [member]
Disclosure Of Liabilities Related To Business Combinations And To Noncontrolling Interests [line items]
Beginning balance		701		1,013		1,040
Payments made		(147)		(165)		(137)
Fair value remeasurements through profit or loss: (gain)/loss (including unwinding of discount)	[4]	(109)		(28)		78
Currency translation differences		27		(119)		32
Ending balance		472		701		1,013
MSD contingent consideration (European vaccines business) [member]
Disclosure Of Liabilities Related To Business Combinations And To Noncontrolling Interests [line items]
Beginning balance		420		354
New transactions						354
Payments made		(57)
Fair value remeasurements through profit or loss: (gain)/loss (including unwinding of discount)	[4]	50		71
Currency translation differences		(3)		(5)
Ending balance		410		420		354
Other liabilities [member]
Disclosure Of Liabilities Related To Business Combinations And To Noncontrolling Interests [line items]
Beginning balance		81		1		6
New transactions		228	[2]	85	[3]
Payments made		(55)		(61)		(3)
Fair value remeasurements through profit or loss: (gain)/loss (including unwinding of discount)	[4]	3		(1)		(1)
Other movements		24		57
Currency translation differences		20				(1)
Ending balance		€ 301		€ 81		€ 1
[1]	Portion due after more than one year: €963 million as of December 31, 2018 (€1,026 million as of December 31, 2017 and €1,378 million as of December 31, 2016); portion due within less than one year: €341 million as of December 31, 2018 (€343 million as of December 31, 2017 and €198 million as of December 31, 2016).
[2]	Includes €226 million for contingent consideration liabilities in favor of True North Therapeutics and €2 million of liabilities owed to Bioverativ employees at the acquisition date.
[3]	Includes two potential payments of €42 million each relating to the acquisition of Protein Sciences, contingent on the attainment of specified performance criteria subsequent to the acquisition date.
[4]	Amounts reported within the income statement line item Fair value remeasurement of contingent consideration, and mainly comprising unrealized gains and losses.
[5]	Based on the quoted market price per CVR of $0.48 as of December 31, 2018, and $0.38 as of December 31, 2017 and 2016.
[6]	Includes put options granted to non-controlling interests as of December 31, 2016 and 2017, and commitment to future buyout of non-controlling interests held by BMS. The payment relating to that buyout had been made as of December 31, 2018 (see Note C.2.).

Liabilities Related to Busine_4

Liabilities Related to Business Combinations and to Non-Controlling Interests - Summary of Movements in Liabilities Related to Business Combinations and to Non-Controlling Interests (Parenthetical) (Detail) € in Millions	12 Months Ended
	Dec. 31, 2017EUR (€)Payments		Dec. 31, 2018EUR (€)	Dec. 31, 2018$ / shares	Dec. 31, 2017$ / shares	Dec. 31, 2016EUR (€)	[1]	Dec. 31, 2016$ / shares
Disclosure Of Liabilities Related To Business Combinations And To Noncontrolling Interests [line items]
Quoted market price per share of CVRs issued in connection with the acquisition of Genzyme | $ / shares				$ 0.48	$ 0.38			$ 0.38
Non-current liabilities related to business combinations and to non-controlling interests	€ 1,026	[1]	€ 963			€ 1,378
Current liabilities related to business combinations and to non-controlling interests	€ 343	[1]	341			€ 198
Number of potential payment | Payments	2
Acquisition potential payment	€ 42
True North Therapeutics [member]
Disclosure Of Liabilities Related To Business Combinations And To Noncontrolling Interests [line items]
Contingent consideration liabilities			226
Bioverativ employees [member]
Disclosure Of Liabilities Related To Business Combinations And To Noncontrolling Interests [line items]
Contingent consideration liabilities			€ 2
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Liabilities Related to Busine_5

Liabilities Related to Business Combinations and to Non-Controlling Interests - Additional Information (Detail) € in Millions	12 Months Ended
	Dec. 31, 2018USD ($)	Dec. 31, 2018EUR (€)	Dec. 31, 2018USD ($)	Dec. 31, 2017EUR (€)	Dec. 31, 2016EUR (€)
Disclosure Of Liabilities Related To Business Combinations And To Noncontrolling Interests [line items]
Commitments relating to contingent consideration in connection with business combinations		€ 3,638		€ 4,223	€ 4,762
Entities and companies managed by Bristol-Myers Squibb [member]
Disclosure Of Liabilities Related To Business Combinations And To Noncontrolling Interests [line items]
Commitments relating to contingent consideration in connection with business combinations and buyouts of non-controlling interests				70	€ 70
MSD contingent consideration (European vaccines business) [member]
Disclosure Of Liabilities Related To Business Combinations And To Noncontrolling Interests [line items]
Contingent consideration liability		€ 410		420
Bayer schering pharma AG [member]
Disclosure Of Liabilities Related To Business Combinations And To Noncontrolling Interests [line items]
Increase in fair value of liability		3.00%	3.00%
Payment to sale of business period	10 years
Milestone payment period	2,021
Fair value of the contingent consideration payable to Bayer		€ 472		€ 701
Bayer schering pharma AG [member] | Top of range [member]
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
Milestone payment | $	$ 900,000,000
True North Therapeutics [member]
Disclosure Of Liabilities Related To Business Combinations And To Noncontrolling Interests [line items]
Fair value of the contingent consideration payable to Bioverativ | $			$ 192,000,000
Increase in fair value of liability		1.00%	1.00%

Liabilities Related to Busine_6

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 (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
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	€ 3,638	€ 4,223	€ 4,762
Less than 1 year [member]
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	313
1 to 3 years [member]
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	2,840
3 to 5 years [member]
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	331
More than 5 years [member]
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	€ 154

Liabilities Related to Busine_7

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 (Parenthetical) (Detail) € in Billions	12 Months Ended
	Dec. 31, 2018EUR (€)
Bayer schering pharma AG [member]
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	€ 0.4
Genzyme [member]
Disclosure Of maximum amount of contingent consideration payable and firm commitments to buy out non-controlling interests [Line Items]
Commitments relating to contingent consideration of which CVR issued in connection with the Genzyme acquisition	€ 2.3

Provisions and Other Liabilit_3

Provisions and Other Liabilities - Summary of Non Current Provisions and Other Non-current Liabilities (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015
Provisions and other liabilities [abstract]
Provisions	€ 6,883	€ 7,198		€ 7,694		€ 7,514
Other non-current liabilities	1,730	1,956		1,140
Total	€ 8,613	€ 9,154	[1]	€ 8,834	[1]
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Provisions and Other Liabilit_4

Provisions and Other Liabilities - Summary of Movements in Non-current Provisions (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Non-current Provisions [line items]
Beginning balance	€ 7,198	€ 7,694	€ 7,514
Changes in scope of consolidation	29	102
Increases in provisions	1,037	965	1,101
Provisions utilized	(793)	(959)	(511)
Reversals of unutilized provisions	(246)	(171)	(107)
Transfers	(289)	(340)	(595)
Net interest related to employee benefits, and unwinding of discount	98	121	147
Unrealized gains and losses		1
Currency translation differences	50	(245)	36
Actuarial gains and losses on defined-benefit plans	(201)	30	109
Ending balance	6,883	7,198	7,694
Provisions for pensions and other post-employment benefits [member]
Disclosure Of Non-current Provisions [line items]
Beginning balance	3,959	4,377	4,308
Changes in scope of consolidation	(6)	86
Increases in provisions	251	269	220
Provisions utilized	(529)	(732)	(294)
Reversals of unutilized provisions	(36)	(18)	1
Transfers	(22)	16	(85)
Net interest related to employee benefits, and unwinding of discount	70	87	108
Currency translation differences	36	(156)	10
Actuarial gains and losses on defined-benefit plans	(201)	30	109
Ending balance	3,522	3,959	4,377
Provisions for other long-term benefits [member]
Disclosure Of Non-current Provisions [line items]
Beginning balance	750	720	678
Changes in scope of consolidation	(2)	3
Increases in provisions	93	163	130
Provisions utilized	(101)	(97)	(86)
Reversals of unutilized provisions	(5)	(5)	(11)
Transfers	10	1	(6)
Net interest related to employee benefits, and unwinding of discount	4	4	6
Currency translation differences	12	(39)	9
Ending balance	761	750	720
Restructuring provisions [member]
Disclosure Of Non-current Provisions [line items]
Beginning balance	514	744	762
Increases in provisions	387	105	475
Provisions utilized	(3)	(7)	(7)
Reversals of unutilized provisions	(15)	(42)	(39)
Transfers	(251)	(282)	(450)
Net interest related to employee benefits, and unwinding of discount		3	4
Currency translation differences		(7)	(1)
Ending balance	632	514	744
Other provisions [member]
Disclosure Of Non-current Provisions [line items]
Beginning balance	1,975	1,853	1,766
Changes in scope of consolidation	37	13
Increases in provisions	306	428	276
Provisions utilized	(160)	(123)	(124)
Reversals of unutilized provisions	(190)	(106)	(58)
Transfers	(26)	(75)	(54)
Net interest related to employee benefits, and unwinding of discount	24	27	29
Unrealized gains and losses		1
Currency translation differences	2	(43)	18
Ending balance	€ 1,968	€ 1,975	€ 1,853

Provisions and Other Liabilit_5

Provisions and Other Liabilities - Additional Information (Detail) € in Millions	12 Months Ended
	Dec. 31, 2018EUR (€)Country	Dec. 31, 2017EUR (€)Plan	Dec. 31, 2016EUR (€)
Provisions and other non-current liabilities [Line Items]
Number of Major countries included in pension obligations | Country	4
Number of Major countries included in pension obligations	90.00%
Pension obligations, percentage to plan assets	89.00%
Defined benefit obligation, at present value	€ 895	€ 862	€ 1,159
Other non-current liabilities	1,730	1,956	€ 1,140
Liability recognized representing the estimated cost	€ 952	1,069
Tax charge on deemed repatriation attributable to accumulated earnings payable period	8 years
Greater than 12 Months [member]
Provisions and other non-current liabilities [Line Items]
Other non-current liabilities	€ 635	€ 708
Other environment related provision [member]
Provisions and other non-current liabilities [Line Items]
Identified environmental risks provisions estimated obligation period	30 years
Other provisions, expected utilized amount in 2018	€ 150
Other provisions, expected utilized amount in 2019 through 2022	€ 328
US [member]
Provisions and other non-current liabilities [Line Items]
Number of Major countries included in pension obligations	27.00%
Number of types of defined-benefit plan | Plan		2
Defined-benefit liability	€ 714
US [member] | Plan assets [member]
Provisions and other non-current liabilities [Line Items]
Number of Major countries included in pension obligations	3.00%
Defined-benefit liability	€ 44
UK [member]
Provisions and other non-current liabilities [Line Items]
Retirement age	65
UK [member] | Bottom of range [member]
Provisions and other non-current liabilities [Line Items]
Vesting right percentage	1.25%
UK [member] | Top of range [member]
Provisions and other non-current liabilities [Line Items]
Vesting right percentage	1.50%
France [member]
Provisions and other non-current liabilities [Line Items]
Average residual holding periods	2 years 10 days	2 years 1 month 13 days	2 years 6 months 3 days
Sanofi-Aventis Plus [member] | Germany [member]
Provisions and other non-current liabilities [Line Items]
Employer's contribution percentage		15.00%
Defined benefit pension plans [member] | US [member] | Non qualified defined benefit pension plans [member]
Provisions and other non-current liabilities [Line Items]
Number of Major countries included in pension obligations	9.00%
Defined benefit pension plans [member] | US [member] | Qualified defined benefit pension plans [member]
Provisions and other non-current liabilities [Line Items]
Number of Major countries included in pension obligations	64.00%
Defined benefit pension plans [member] | UK [member]
Provisions and other non-current liabilities [Line Items]
Number of Major countries included in pension obligations	100.00%
Defined benefit pension plans [member] | France [member]
Provisions and other non-current liabilities [Line Items]
Number of Major countries included in pension obligations	66.00%
Multi-employer plan (Pensionskasses) [member] | Germany [member]
Provisions and other non-current liabilities [Line Items]
Number of Major countries included in pension obligations	21.00%
Defined benefit obligation, at present value	€ 673	€ 699	€ 663
France [member]
Provisions and other non-current liabilities [Line Items]
Defined benefit obligation, at present value	623	588	933
France [member] | Evotec [member]
Provisions and other non-current liabilities [Line Items]
Restructuring provision	€ 68	€ 104	€ 163
Commitment period	5 years
Research and development agreement with Regeneron [member]
Provisions and other non-current liabilities [Line Items]
Restructuring provision	€ 283
Research And Development Portfolio [member] | Evotec [member]
Provisions and other non-current liabilities [Line Items]
Restructuring provision	€ 182
Lump-sum retirement benefit plans [member] | France [member]
Provisions and other non-current liabilities [Line Items]
Number of Major countries included in pension obligations	34.00%
Top-up defined-benefit pension plan [member] | Germany [member]
Provisions and other non-current liabilities [Line Items]
Number of Major countries included in pension obligations	67.00%

Provisions and Other Non-curren

Provisions and Other Non-current Liabilities - Summary of Financial and Demographic Assumptions (Detail)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
France [member]
Disclosure of defined benefit plans [line items]
Discount rate, bottom of range	1.25%	0.75%	1.00%
Discount rate, top of range	1.75%	1.25%	1.50%
General inflation rate	1.50%	1.50%	1.50%
Pension benefit indexation, bottom of range	1.25%	1.25%	1.25%
Pension benefit indexation, top of range	2.25%	2.25%	2.25%
Healthcare cost inflation rate	2.00%	2.00%	2.00%
Retirement age, bottom of range	62 years	62 years	62 years
Retirement age, top of range	67 years	67 years	67 years
Mortality table	TGH/ TGF 05	TGH/ TGF 05	TGH/ TGF 05
Germany [member]
Disclosure of defined benefit plans [line items]
Discount rate, bottom of range	1.25%	0.75%	1.00%
Discount rate, top of range	1.75%	1.25%	1.50%
General inflation rate	1.50%	1.50%	1.50%
Pension benefit indexation, top of range	1.50%	1.50%	1.75%
Retirement age, top of range	62 years	62 years	62 years
Mortality table	Heubeck RT 2018 G	Heubeck RT 2005 G	Heubeck RT 2005 G
US [member]
Disclosure of defined benefit plans [line items]
Discount rate, top of range	4.00%	3.50%	4.00%
General inflation rate	2.00%	2.00%	2.00%
Healthcare cost inflation rate	5.66%	5.81%	5.96%
Retirement age, bottom of range	55 years	55 years	55 years
Retirement age, top of range	70 years	70 years	70 years
Mortality table	RP2014 G. Scale MP2018	RP2014 G. Scale MP2017	RP2014 G. Scale MP2016
UK [member]
Disclosure of defined benefit plans [line items]
Discount rate, top of range	3.00%	2.50%	2.75%
General inflation rate	3.10%	3.10%	3.15%
Pension benefit indexation, top of range	3.00%	3.10%	3.15%
Healthcare cost inflation rate	1.50%	1.50%	1.50%
Retirement age, bottom of range	60 years
Retirement age, top of range	65 years	60 years	60 years
Mortality table	SAPS S2	SAPS S2	SAPS S2

Provisions and Other Non-curr_2

Provisions and Other Non-current Liabilities - Summary of Financial and Demographic Assumptions (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2018
Disclosure of defined benefit plans [abstract]
Defined benefit duration for which lower discount rates are used	7 to 10 years
Defined benefit duration for which higher discount rates are used	More than 10 years

Provisions and Other Liabilit_6

Provisions and Other Liabilities - Summary of Weighted Average Duration of Obligation for Pensions and Other Long-term Benefits in Principal Countries (Detail) - yr	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
France [member]
Disclosure of defined benefit plans [line items]
Weighted average duration in main countries	13	13	13
Germany [member]
Disclosure of defined benefit plans [line items]
Weighted average duration in main countries	15	15	14
US [member]
Disclosure of defined benefit plans [line items]
Weighted average duration in main countries	13	14	13
UK [member]
Disclosure of defined benefit plans [line items]
Weighted average duration in main countries	17	17	17

Provisions and Other Liabilit_7

Provisions and Other Liabilities - Summary of Sensitivity for Pensions and Other Post-Employment Benefits to Changes in Key Actuarial Assumptions (Detail) € in Millions	12 Months Ended
	Dec. 31, 2018EUR (€)
Discount rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Possible decrease in actuarial assumption	(0.50%)
General inflation rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Possible increase in actuarial assumption	0.50%
Pension benefits indexation [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Possible increase in actuarial assumption	0.50%
Healthcare cost inflation rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Possible increase in actuarial assumption	0.50%
Mortality table [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Possible increase in mortality table in years	1 year
France [member] | Discount rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Measurement of defined-benefit obligation	€ 137
France [member] | General inflation rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Measurement of defined-benefit obligation	71
France [member] | Pension benefits indexation [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Measurement of defined-benefit obligation	84
France [member] | Mortality table [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Measurement of defined-benefit obligation	58
Germany [member] | Discount rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Measurement of defined-benefit obligation	223
Germany [member] | General inflation rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Measurement of defined-benefit obligation	315
Germany [member] | Pension benefits indexation [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Measurement of defined-benefit obligation	306
Germany [member] | Mortality table [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Measurement of defined-benefit obligation	82
US [member] | Discount rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Measurement of defined-benefit obligation	167
US [member] | General inflation rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Measurement of defined-benefit obligation	1
US [member] | Healthcare cost inflation rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Measurement of defined-benefit obligation	32
US [member] | Mortality table [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Measurement of defined-benefit obligation	65
UK [member] | Discount rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Measurement of defined-benefit obligation	244
UK [member] | General inflation rate [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Measurement of defined-benefit obligation	128
UK [member] | Pension benefits indexation [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Measurement of defined-benefit obligation	134
UK [member] | Mortality table [member]
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Measurement of defined-benefit obligation	€ 103

Provisions and Other Liabilit_8

Provisions and Other Liabilities - Net Amount Recognized in Respect of Pension and Other Post-employment Benefit Plans (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
Disclosure of net defined benefit liability (asset) [line items]
Pre-funded obligations	€ (77)			€ (30)
Non-current provisions and other non-current liabilities	8,613	€ 9,154	[1]	8,834	[1]
Actuarial losses/(gains) due to changes in financial assumptions	(201)	28	[1]	106	[1]
Pensions and other post-employment benefits [member]
Disclosure of net defined benefit liability (asset) [line items]
Beginning of period	3,906	4,347
Effect of asset ceiling	0	0		0
Pre-funded obligations	(77)	(53)		(30)
Non-current provisions and other non-current liabilities	3,522	3,959		4,377
Current service cost	231	233		216
Past service cost	18	33		(2)
Interest cost	(70)	(87)		(108)
(Gains)/losses on plan settlements not specified in the terms of the plan	(29)	(20)		2
Administration costs and taxes paid during the period	8	9		9
Actuarial (gains)/losses on plan curtailments	(7)	2		(52)
Contributions from plan members	(6)	(6)		(3)
Expense recognized directly in profit or loss	285	338		278
Remeasurement of net defined-benefit (asset)/liability (actuarial gains and losses)	(201)	30		109
Expense/(gain) for the period	84	368		387
End of period	3,445	3,906		4,347
Pensions and other post-employment benefits [member] | Present value of defined benefit obligation [member]
Disclosure of net defined benefit liability (asset) [line items]
Beginning of period	13,012	13,088		12,825
Current service cost	231	233		216
Interest cost	260	293		359
Actuarial losses/(gains) due to changes in demographic assumptions	204	(74)		(71)
Actuarial losses/(gains) due to changes in financial assumptions	(841)	543		928
Actuarial losses/(gains) due to experience adjustments	(14)	61		(18)
Plan amendments	18	33		(2)
Plan curtailments	(7)	2		(52)
Plan settlements specified in the terms of the plan	(83)	(108)		(49)
Plan settlements not specified in the terms of the plan	(107)	(90)		(254)
Benefits paid	(647)	(574)		(531)
Changes in scope of consolidation and transfers	(46)	145		71
Currency translation differences	75	(540)		(334)
End of period	12,055	13,012		13,088
Pensions and other post-employment benefits [member] | Plan assets [member]
Disclosure of net defined benefit liability (asset) [line items]
Beginning of period	9,106	8,741		8,566
Interest cost	(190)	(206)		(251)
Difference between actual return and interest income on plan assets	(450)	501		730
Administration costs and taxes paid during the period	(8)	(9)		(9)
Plan settlements specified in the terms of the plan	83	109		49
Plan settlements not specified in the terms of the plan	78	70		256
Contributions from plan members	6	6		3
Employer's contributions	392	582		168
Benefits paid	(510)	(424)		(405)
Changes in scope of consolidation and transfers	6	66		86
Currency translation differences	39	(384)		(344)
End of period	€ 8,610	€ 9,106		€ 8,741
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Provisions and Other Liabilit_9

Provisions and Other Liabilities - Net Liability in Respect of Pension Plans and Other Post-employment Benefits by Geographical Region (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of net defined benefit liability (asset) [line items]
Measurement of obligation	€ 895	€ 862	€ 1,159
Pensions and other post-employment benefits [member]
Disclosure of net defined benefit liability (asset) [line items]
Measurement of obligation	12,055	13,012	13,088
Fair value of plan assets	8,610	9,106	8,741
Net amount shown in the balance sheet at end of period	3,445	3,906	4,347
France [member] | Pensions and other post-employment benefits [member]
Disclosure of net defined benefit liability (asset) [line items]
Measurement of obligation	2,091	2,363	2,361
Fair value of plan assets	931	991	857
Net amount shown in the balance sheet at end of period	1,160	1,372	1,504
Germany [member] | Pensions and other post-employment benefits [member]
Disclosure of net defined benefit liability (asset) [line items]
Measurement of obligation	3,262	3,611	3,535
Fair value of plan assets	2,217	2,390	2,304
Net amount shown in the balance sheet at end of period	1,045	1,221	1,231
US [member] | Pensions and other post-employment benefits [member]
Disclosure of net defined benefit liability (asset) [line items]
Measurement of obligation	2,597	2,699	2,874
Fair value of plan assets	1,622	1,775	1,760
Net amount shown in the balance sheet at end of period	975	924	1,114
UK [member] | Pensions and other post-employment benefits [member]
Disclosure of net defined benefit liability (asset) [line items]
Measurement of obligation	2,858	3,032	3,065
Fair value of plan assets	2,862	2,926	2,866
Net amount shown in the balance sheet at end of period	(4)	106	199
Other countries [member] | Pensions and other post-employment benefits [member]
Disclosure of net defined benefit liability (asset) [line items]
Measurement of obligation	1,247	1,307	1,253
Fair value of plan assets	978	1,024	954
Net amount shown in the balance sheet at end of period	€ 269	€ 283	€ 299

Provisions and Other Liabili_10

Provisions and Other Liabilities - Fair Value of Plans Assets relating to Pension Plans and Other Post-employment Plans (Detail)	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of fair value of plan assets [line items]
Percentage contributed to fair value of plan assets	100.00%	100.00%	100.00%
Securities quoted in an active market [member]
Disclosure of fair value of plan assets [line items]
Percentage contributed to fair value of plan assets	99.20%	98.00%	98.20%
Cash and cash equivalents [member]
Disclosure of fair value of plan assets [line items]
Percentage contributed to fair value of plan assets	1.40%	2.20%	2.40%
Equity instruments [member]
Disclosure of fair value of plan assets [line items]
Percentage contributed to fair value of plan assets	22.30%	25.20%	35.20%
Bonds and similar instruments [member]
Disclosure of fair value of plan assets [line items]
Percentage contributed to fair value of plan assets	66.50%	64.10%	54.30%
Real estate [member]
Disclosure of fair value of plan assets [line items]
Percentage contributed to fair value of plan assets	4.20%	3.30%	3.80%
Derivatives [member]
Disclosure of fair value of plan assets [line items]
Percentage contributed to fair value of plan assets		0.10%	(0.10%)
Commodities [member]
Disclosure of fair value of plan assets [line items]
Percentage contributed to fair value of plan assets	0.70%	0.80%	1.30%
Other assets [member]
Disclosure of fair value of plan assets [line items]
Percentage contributed to fair value of plan assets	4.10%	2.30%	1.30%
Other securities [member]
Disclosure of fair value of plan assets [line items]
Percentage contributed to fair value of plan assets	0.80%	2.00%	1.80%
Hedge funds [member]
Disclosure of fair value of plan assets [line items]
Percentage contributed to fair value of plan assets		0.10%
Insurance policies [member]
Disclosure of fair value of plan assets [line items]
Percentage contributed to fair value of plan assets	0.80%	1.90%	1.80%

Provisions and Other Liabili_11

Provisions and Other Liabilities - Service Cost for Pension and Other post-employment Benefit Plans, by Geographical Region (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
France [member]
Disclosure of defined benefit plans [line items]
Remeasurement of net defined-benefit (asset)/ liability (actuarial gains and losses)	€ (155)	€ 35	€ 70
Germany [member]
Disclosure of defined benefit plans [line items]
Remeasurement of net defined-benefit (asset)/ liability (actuarial gains and losses)	(13)	(33)	1
US [member]
Disclosure of defined benefit plans [line items]
Remeasurement of net defined-benefit (asset)/ liability (actuarial gains and losses)	(38)	77	(161)
UK [member]
Disclosure of defined benefit plans [line items]
Remeasurement of net defined-benefit (asset)/ liability (actuarial gains and losses)	7	(48)	165
Pensions and other post-employment benefits [member]
Disclosure of defined benefit plans [line items]
Current service cost	231	233	216
Past service cost	18	33	(2)
Net interest cost/(income) including administration costs and taxes paid during the period	78	96	117
(Gains)/losses on plan settlements not specified in the terms of the plan	(29)	(20)	2
Actuarial (gains)/losses on plan curtailments	(7)	2	(52)
Contributions from plan members	(6)	(6)	(3)
Expense recognized directly in profit or loss	285	338	278
Remeasurement of net defined-benefit (asset)/ liability (actuarial gains and losses)	(201)	30	109
Expense/(gain) for the period	84	368	387
Pensions and other post-employment benefits [member] | France [member]
Disclosure of defined benefit plans [line items]
Current service cost	78	74	70
Net interest cost/(income) including administration costs and taxes paid during the period	17	22	30
(Gains)/losses on plan settlements not specified in the terms of the plan	(4)	(17)
Actuarial (gains)/losses on plan curtailments	(1)	(6)	(51)
Expense recognized directly in profit or loss	90	73	49
Remeasurement of net defined-benefit (asset)/ liability (actuarial gains and losses)	(155)	35	70
Expense/(gain) for the period	(65)	108	119
Pensions and other post-employment benefits [member] | Germany [member]
Disclosure of defined benefit plans [line items]
Current service cost	51	50	42
Net interest cost/(income) including administration costs and taxes paid during the period	12	16	23
(Gains)/losses on plan settlements not specified in the terms of the plan	(26)
Actuarial (gains)/losses on plan curtailments	6	7	2
Expense recognized directly in profit or loss	43	73	67
Remeasurement of net defined-benefit (asset)/ liability (actuarial gains and losses)	(13)	(33)	1
Expense/(gain) for the period	30	40	68
Pensions and other post-employment benefits [member] | US [member]
Disclosure of defined benefit plans [line items]
Current service cost	46	53	62
Past service cost		36
Net interest cost/(income) including administration costs and taxes paid during the period	35	40	48
(Gains)/losses on plan settlements not specified in the terms of the plan	3		(2)
Actuarial (gains)/losses on plan curtailments		8
Expense recognized directly in profit or loss	84	137	108
Remeasurement of net defined-benefit (asset)/ liability (actuarial gains and losses)	(38)	77	(161)
Expense/(gain) for the period	46	214	(53)
Pensions and other post-employment benefits [member] | UK [member]
Disclosure of defined benefit plans [line items]
Past service cost	17
Net interest cost/(income) including administration costs and taxes paid during the period	4	8	6
Actuarial (gains)/losses on plan curtailments	(12)
Expense recognized directly in profit or loss	9	8	6
Remeasurement of net defined-benefit (asset)/ liability (actuarial gains and losses)	7	(48)	165
Expense/(gain) for the period	16	(40)	171
Pensions and other post-employment benefits [member] | Other countries [member]
Disclosure of defined benefit plans [line items]
Current service cost	56	56	42
Past service cost	1	(3)	(2)
Net interest cost/(income) including administration costs and taxes paid during the period	10	10	10
(Gains)/losses on plan settlements not specified in the terms of the plan	(2)	(3)	4
Actuarial (gains)/losses on plan curtailments		(7)	(3)
Contributions from plan members	(6)	(6)	(3)
Expense recognized directly in profit or loss	59	47	48
Remeasurement of net defined-benefit (asset)/ liability (actuarial gains and losses)	(2)	(1)	34
Expense/(gain) for the period	€ 57	€ 46	€ 82

Provisions and Other Liabili_12

Provisions and Other Liabilities - Remeasurement of Net Defined-benefit (Asset)/Liability (Actuarial Gains and Losses) (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
Disclosure of defined benefit plans [line items]
Actuarial gains/(losses) arising from financial assumptions	€ 201	€ (28)	[1]	€ (106)	[1]
France [member]
Disclosure of defined benefit plans [line items]
Remeasurement of net defined-benefit (asset)/liability (actuarial gains and losses)	155	(35)		(70)
Actuarial gains/(losses) on experience adjustments	21	35		58
Actuarial losses/(gains) due to changes in demographic assumptions	(7)			(6)
Actuarial gains/(losses) arising from financial assumptions	141	(70)		(122)
Germany [member]
Disclosure of defined benefit plans [line items]
Remeasurement of net defined-benefit (asset)/liability (actuarial gains and losses)	13	33		(1)
Actuarial gains/(losses) on experience adjustments	(154)	159		149
Actuarial losses/(gains) due to changes in demographic assumptions	(67)
Actuarial gains/(losses) arising from financial assumptions	234	(126)		(150)
US [member]
Disclosure of defined benefit plans [line items]
Remeasurement of net defined-benefit (asset)/liability (actuarial gains and losses)	38	(77)		161
Actuarial gains/(losses) on experience adjustments	(131)	76		77
Actuarial losses/(gains) due to changes in demographic assumptions	7	20		79
Actuarial gains/(losses) arising from financial assumptions	162	(173)		5
UK [member]
Disclosure of defined benefit plans [line items]
Remeasurement of net defined-benefit (asset)/liability (actuarial gains and losses)	(7)	48		(165)
Actuarial gains/(losses) on experience adjustments	(118)	114		442
Actuarial losses/(gains) due to changes in demographic assumptions	(144)	53
Actuarial gains/(losses) arising from financial assumptions	€ 255	€ (119)		€ (607)
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Provisions and Other Liabili_13

Provisions and Other Liabilities - Summary of Net Pre-tax Actuarial Loss (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of tax rate reflected in adjusted earnings [Abstract]
Net pre-tax actuarial loss	€ 2,834	€ (3,035)	€ (3,006)

Provisions and Other Liabili_14

Provisions and Other Liabilities - Summary of Present Value of Pension and Other Post Employement Benefits (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of defined benefit plans [abstract]
Present value of wholly or partially funded obligations in respect of pension and other post-employment benefit plans	€ 10,995	€ 11,915	€ 11,713
Present value of unfunded obligations	1,060	1,097	1,375
Total	€ 12,055	€ 13,012	€ 13,088

Provisions and Other Liabili_15

Provisions and Other Liabilities - Total Expense for Pensions and Other Post-employment Benefits Allocated between Income Statement (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
Disclosure of defined benefit plans [line items]
Cost of sales	€ 11,435	€ 11,613	[1]	€ 10,701	[1]
Research and development expenses	5,894	5,472	[1]	5,172	[1]
Selling and general expenses	9,859	10,072	[1]	9,478	[1]
Restructuring costs	1,480	731	[1]	879	[1]
Financial expenses	435	420	[1]	924	[1]
Pensions and other post-employment benefits [member]
Disclosure of defined benefit plans [line items]
Cost of sales	67	63		60
Research and development expenses	77	48		48
Selling and general expenses	84	95		113
Other operating (income)/expenses, net	(21)
Restructuring costs	8	45		(51)
Financial expenses	70	87		108
Expense recognized directly in profit or loss	€ 285	€ 338		€ 278
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Provisions and Other Liabili_16

Provisions and Other Liabilities - Estimated Amounts of Employer's Contributions to Plan Assets (Detail) - Less than 1 year [member] € in Millions	12 Months Ended
	Dec. 31, 2018EUR (€)
Disclosure of fair value of plan assets [line items]
Estimate of contributions expected to be paid to plan for next annual reporting period	€ 40
UK [member]
Disclosure of fair value of plan assets [line items]
Estimate of contributions expected to be paid to plan for next annual reporting period	3
Other countries [member]
Disclosure of fair value of plan assets [line items]
Estimate of contributions expected to be paid to plan for next annual reporting period	€ 37

Provisions and Other Liabili_17

Provisions and Other Liabilities - Expected Timing of Benefit Payments under Pension and Other Post-employment Benefit Plans (Detail) € in Millions	Dec. 31, 2018EUR (€)
Less than 1 year [member]
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	€ 604
Later than one year and not later than two years [member]
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	610
Later than two years and not later than three years [member]
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	644
Later than three years and not later than four years [member]
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	607
Later than four years and not later than five years [member]
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	635
More than 5 years [member]
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	3,434
France [member] | Less than 1 year [member]
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	92
France [member] | Later than one year and not later than two years [member]
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	95
France [member] | Later than two years and not later than three years [member]
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	116
France [member] | Later than three years and not later than four years [member]
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	66
France [member] | Later than four years and not later than five years [member]
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	84
France [member] | More than 5 years [member]
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	550
Germany [member] | Less than 1 year [member]
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	189
Germany [member] | Later than one year and not later than two years [member]
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	195
Germany [member] | Later than two years and not later than three years [member]
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	200
Germany [member] | Later than three years and not later than four years [member]
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	205
Germany [member] | Later than four years and not later than five years [member]
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	210
Germany [member] | More than 5 years [member]
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	1,063
US [member] | Less than 1 year [member]
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	149
US [member] | Later than one year and not later than two years [member]
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	145
US [member] | Later than two years and not later than three years [member]
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	148
US [member] | Later than three years and not later than four years [member]
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	149
US [member] | Later than four years and not later than five years [member]
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	144
US [member] | More than 5 years [member]
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	732
UK [member] | Less than 1 year [member]
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	117
UK [member] | Later than one year and not later than two years [member]
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	120
UK [member] | Later than two years and not later than three years [member]
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	124
UK [member] | Later than three years and not later than four years [member]
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	128
UK [member] | Later than four years and not later than five years [member]
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	132
UK [member] | More than 5 years [member]
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	726
Other countries [member] | Less than 1 year [member]
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	57
Other countries [member] | Later than one year and not later than two years [member]
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	55
Other countries [member] | Later than two years and not later than three years [member]
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	56
Other countries [member] | Later than three years and not later than four years [member]
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	59
Other countries [member] | Later than four years and not later than five years [member]
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	65
Other countries [member] | More than 5 years [member]
Disclosure of defined benefit plans [line items]
Estimated future benefit payments under pension and other post-employment benefit plans	€ 363

Provisions and Other Liabili_18

Provisions and Other Liabilities - Timing of Future Payments in Respect of Unfunded Pension and Other Post-employment Benefit Plans (Detail) € in Millions	12 Months Ended
	Dec. 31, 2018EUR (€)
Disclosure of defined benefit plans [line items]
Expected timing of payments in respect of unfunded pension and other post-employment benefit plans	€ 1,060
Less than 1 year [member]
Disclosure of defined benefit plans [line items]
Expected timing of payments in respect of unfunded pension and other post-employment benefit plans	62
1 to 3 years [member]
Disclosure of defined benefit plans [line items]
Expected timing of payments in respect of unfunded pension and other post-employment benefit plans	115
3 to 5 years [member]
Disclosure of defined benefit plans [line items]
Expected timing of payments in respect of unfunded pension and other post-employment benefit plans	118
More than 5 years [member]
Disclosure of defined benefit plans [line items]
Expected timing of payments in respect of unfunded pension and other post-employment benefit plans	€ 765

Provisions and Other Liabili_19

Provisions and Other Liabilities - Movements in Restructuring Provisions Classified in Non-current and Current Liabilities (Detail) - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
Disclosure of Restructuring Provisions [line items]
Balance, beginning of period	[1]	€ 9,154	€ 8,834
Classified in current liabilities	[1]	9,212	10,184
Provisions utilized		(793)	(959)		€ (511)
Transfers		(289)	(340)		(595)
Currency translation differences		50	(245)		36
Balance, end of period		8,613	9,154	[1]	8,834	[1]
Classified in current liabilities		9,361	9,212	[1]	10,184	[1]
Restructuring Provision [Member]
Disclosure of Restructuring Provisions [line items]
Balance, beginning of period		1,086	1,420		1,343
Classified in non-currentliabilities		514	744		762
Classified in current liabilities		572	676		581
Change in provisions recognized in profit or loss for the period		1,035	297		667
Provisions utilized		(605)	(616)		(641)
Transfers		54	7		38
Unwinding of discount			3		4
Currency translation differences		2	(25)		9
Balance, end of period		1,572	1,086		1,420
Classified in non-currentliabilities		632	514		744
Classified in current liabilities		€ 940	€ 572		€ 676
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Provisions and Other Liabili_20

Provisions and Other Liabilities - Timing of Future Termination Benefit Payments (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of defined benefit plans [line items]
Defined benefit obligation, at present value	€ 895	€ 862	€ 1,159
France [member]
Disclosure of defined benefit plans [line items]
Defined benefit obligation, at present value	623	588	933
Other countries [member]
Disclosure of defined benefit plans [line items]
Defined benefit obligation, at present value	272	274	226
Less than 1 year [member]
Disclosure of defined benefit plans [line items]
Defined benefit obligation, at present value	489	454	556
Less than 1 year [member] | France [member]
Disclosure of defined benefit plans [line items]
Defined benefit obligation, at present value	302	257	374
Less than 1 year [member] | Other countries [member]
Disclosure of defined benefit plans [line items]
Defined benefit obligation, at present value	187	197	182
1 to 3 years [member]
Disclosure of defined benefit plans [line items]
Defined benefit obligation, at present value	304	351	448
1 to 3 years [member] | France [member]
Disclosure of defined benefit plans [line items]
Defined benefit obligation, at present value	242	281	413
1 to 3 years [member] | Other countries [member]
Disclosure of defined benefit plans [line items]
Defined benefit obligation, at present value	62	70	35
3 to 5 years [member]
Disclosure of defined benefit plans [line items]
Defined benefit obligation, at present value	77	54	146
3 to 5 years [member] | France [member]
Disclosure of defined benefit plans [line items]
Defined benefit obligation, at present value	71	49	142
3 to 5 years [member] | Other countries [member]
Disclosure of defined benefit plans [line items]
Defined benefit obligation, at present value	6	5	4
More than 5 years [member]
Disclosure of defined benefit plans [line items]
Defined benefit obligation, at present value	25	3	9
More than 5 years [member] | France [member]
Disclosure of defined benefit plans [line items]
Defined benefit obligation, at present value	8	1	4
More than 5 years [member] | Other countries [member]
Disclosure of defined benefit plans [line items]
Defined benefit obligation, at present value	€ 17	€ 2	€ 5

Provisions and Other Liabili_21

Provisions and Other Liabilities - Summary of Other Provisions (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of other provisions [abstract]
Environment risks and remediation	€ 680	€ 686	€ 732
Product liability risks, litigation and other	1,288	1,289	1,121
Other provisions	€ 1,968	€ 1,975	€ 1,853

Provision and Other Liabilities

Provision and Other Liabilities - Other Non-Current Liabilities (Detail) - EUR (€) € in Millions		Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of other non-current liabilities [abstract]
Non-current liabilities related to income taxes	[1]	€ 1,407	€ 1,614	€ 924
Other non-current liabilities		323	342	216
Total		€ 1,730	€ 1,956	€ 1,140
[1]	Non-current liabilities related to income taxes include uncertainties over income tax treatments amounting to €772 million as of December 31, 2018, versus €906 million as of December 31, 2017.

Provision and Other Liabiliti_2

Provision and Other Liabilities - Other Non-Current Liabilities (Parenthetical) (Detail) - EUR (€) € in Millions		Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Other Non Current Liabilities [Line Items]
Non-current liabilities related to income taxes	[1]	€ 1,407	€ 1,614	€ 924
Uncertainties over income tax treatments [member]
Disclosure Of Other Non Current Liabilities [Line Items]
Non-current liabilities related to income taxes		€ 772	€ 906
[1]	Non-current liabilities related to income taxes include uncertainties over income tax treatments amounting to €772 million as of December 31, 2018, versus €906 million as of December 31, 2017.

Provisions and Other Liabili_22

Provisions and Other Liabilities - Current Provisions and Other Current Liabilities (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
Current Provisions and Other Current Liabilities [abstract]
Taxes payable	€ 733	€ 1,180		€ 1,134
Employee-related liabilities	1,989	1,922		1,967
Restructuring provisions (see Note D.19.2.)	940	572		676
Interest rate derivatives (see Note D.20.)				2
Currency derivatives (see Note D.20.)	90	58		130
Amounts payable for acquisitions of non-current assets	497	387		451
Other current liabilities	5,112	5,093		5,824
Total	€ 9,361	€ 9,212	[1]	€ 10,184	[1]
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Derivative Financial Instrume_3

Derivative Financial Instruments and Market Risks - Summary of Fair Value of Derivative Instruments (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of Credit Risk Exposure [Line Items]
Non-current derivative financial assets	€ 19		€ 102
Current derivative financial assets	164
Derivative financial assets	183
Non-current derivative financial liabilities	(7)
Current derivative financial liabilities	(90)
Derivative financial liabilities	(97)
Financial instruments designated as hedging instruments, at fair value	86	€ 122	78
Currency derivatives [member]
Disclosure of Credit Risk Exposure [Line Items]
Current derivative financial assets	134
Derivative financial assets	134
Current derivative financial liabilities	(90)
Derivative financial liabilities	(90)
Financial instruments designated as hedging instruments, at fair value	44	71	(22)
Currency derivatives, operating [member]
Disclosure of Credit Risk Exposure [Line Items]
Current derivative financial assets	42
Derivative financial assets	42
Current derivative financial liabilities	(35)
Derivative financial liabilities	(35)
Financial instruments designated as hedging instruments, at fair value	7	3	(25)
Currency derivatives, financial [member]
Disclosure of Credit Risk Exposure [Line Items]
Current derivative financial assets	92
Derivative financial assets	92
Current derivative financial liabilities	(55)
Derivative financial liabilities	(55)
Financial instruments designated as hedging instruments, at fair value	37	68	3
Interest rate derivatives [member]
Disclosure of Credit Risk Exposure [Line Items]
Non-current derivative financial assets	19
Current derivative financial assets	30
Derivative financial assets	49
Non-current derivative financial liabilities	(7)
Derivative financial liabilities	(7)
Financial instruments designated as hedging instruments, at fair value	€ 42	€ 51	€ 100

Derivative Financial Instrume_4

Derivative Financial Instruments and Market Risks - Additional Information (Detail) - EUR (€)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of risk management strategy related to hedge accounting [abstract]
Material embedded derivatives	€ 0	€ 0	€ 0
Maximum percentage of notional amount of entity's counterparty for overall currency and interest rate positions	18.00%

Derivative Financial Instrume_5

Derivative Financial Instruments and Market Risks - Summary of Operating Currency Hedging Instruments (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Notional amount [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	€ 6,038	€ 5,241	€ 5,480
Notional amount [member] | Forward currency sales [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	4,002	3,592	3,963
Notional amount [member] | Forward currency sales in USD [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	1,723	1,043	1,850
Notional amount [member] | Forward currency sales in Singapore Dollar [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	652	870	156
Notional amount [member] | Forward currency sales in Chinese Yuan Renminbi [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	451	327	453
Notional amount [member] | Forward currency sales in Japanese Yen [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments		248	206
Notional amount [member] | Forward currency sales in Saudi Riyal [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	100	144
Notional amount [member] | Forward currency purchases [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	2,036	1,649	1,517
Notional amount [member] | Forward Currency Purchased In Japanese yen [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	197	373	283
Notional amount [member] | Forward currency purchases in Singapore Dollar [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	500	360	233
Notional amount [member] | Forward currency purchases in USD [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	514	205	400
Notional amount [member] | Forward currency purchases in Chinese Yuan Renminbi [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	163	196
Notional amount [member] | Forward currency purchases in Hungarian Forint [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments		81	82
Notional amount [member] | Forward Currency Sales In Swiss Franc [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments			253
Notional amount [member] | Forward currency purchases in Swiss Franc [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments			84
Notional amount [member] | Forward Currency Sales In Russian Rouble [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	88
Notional amount [member] | Forward Currency Purchased In Canadian Dollar [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	106
Notional amount [member] | Not eligible for hedge accounting [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	6,038	5,241	5,480
Notional amount [member] | Not eligible for hedge accounting [member] | Forward currency sales [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	4,002	3,592	3,963
Notional amount [member] | Not eligible for hedge accounting [member] | Forward currency sales in USD [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	1,723	1,043	1,850
Notional amount [member] | Not eligible for hedge accounting [member] | Forward currency sales in Singapore Dollar [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	652	870	156
Notional amount [member] | Not eligible for hedge accounting [member] | Forward currency sales in Chinese Yuan Renminbi [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	451	327	453
Notional amount [member] | Not eligible for hedge accounting [member] | Forward currency sales in Japanese Yen [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments		248	206
Notional amount [member] | Not eligible for hedge accounting [member] | Forward currency sales in Saudi Riyal [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	100	144
Notional amount [member] | Not eligible for hedge accounting [member] | Forward currency purchases [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	2,036	1,649	1,517
Notional amount [member] | Not eligible for hedge accounting [member] | Forward Currency Purchased In Japanese yen [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	197	373	283
Notional amount [member] | Not eligible for hedge accounting [member] | Forward currency purchases in Singapore Dollar [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	500	360	233
Notional amount [member] | Not eligible for hedge accounting [member] | Forward currency purchases in USD [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	514	205	400
Notional amount [member] | Not eligible for hedge accounting [member] | Forward currency purchases in Chinese Yuan Renminbi [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	163	196
Notional amount [member] | Not eligible for hedge accounting [member] | Forward currency purchases in Hungarian Forint [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments		81	82
Notional amount [member] | Not eligible for hedge accounting [member] | Forward Currency Sales In Swiss Franc [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments			253
Notional amount [member] | Not eligible for hedge accounting [member] | Forward currency purchases in Swiss Franc [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments			84
Notional amount [member] | Not eligible for hedge accounting [member] | Forward Currency Sales In Russian Rouble [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	88
Notional amount [member] | Not eligible for hedge accounting [member] | Forward Currency Purchased In Canadian Dollar [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	106
Fair value [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	7	3	(25)
Fair value [member] | Forward currency sales [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments		11	(25)
Fair value [member] | Forward currency sales in USD [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	(7)	15	(17)
Fair value [member] | Forward currency sales in Singapore Dollar [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	1	1	1
Fair value [member] | Forward currency sales in Chinese Yuan Renminbi [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	(1)	(1)	(2)
Fair value [member] | Forward currency sales in Japanese Yen [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments		1	5
Fair value [member] | Forward currency sales in Saudi Riyal [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	1	2
Fair value [member] | Forward currency purchases [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	7	(8)
Fair value [member] | Forward Currency Purchased In Japanese yen [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	3	(3)	(2)
Fair value [member] | Forward currency purchases in Singapore Dollar [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	1	(4)	1
Fair value [member] | Forward currency purchases in USD [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	8	(2)	1
Fair value [member] | Forward currency purchases in Chinese Yuan Renminbi [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	(1)
Fair value [member] | Forward currency purchases in Hungarian Forint [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments		1
Fair value [member] | Forward Currency Sales In Swiss Franc [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments			(1)
Fair value [member] | Forward Currency Sales In Russian Rouble [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	5
Fair value [member] | Forward Currency Purchased In Canadian Dollar [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	(2)
Fair value [member] | Not eligible for hedge accounting [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	7	3	(25)
Fair value [member] | Not eligible for hedge accounting [member] | Forward currency sales [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments		11	(25)
Fair value [member] | Not eligible for hedge accounting [member] | Forward currency sales in USD [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	(7)	15	(17)
Fair value [member] | Not eligible for hedge accounting [member] | Forward currency sales in Singapore Dollar [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	1	1	1
Fair value [member] | Not eligible for hedge accounting [member] | Forward currency sales in Chinese Yuan Renminbi [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	(1)	(1)	(2)
Fair value [member] | Not eligible for hedge accounting [member] | Forward currency sales in Japanese Yen [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments		1	5
Fair value [member] | Not eligible for hedge accounting [member] | Forward currency sales in Saudi Riyal [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	1	2
Fair value [member] | Not eligible for hedge accounting [member] | Forward currency purchases [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	7	(8)
Fair value [member] | Not eligible for hedge accounting [member] | Forward Currency Purchased In Japanese yen [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	3	(3)	(2)
Fair value [member] | Not eligible for hedge accounting [member] | Forward currency purchases in Singapore Dollar [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	1	(4)	1
Fair value [member] | Not eligible for hedge accounting [member] | Forward currency purchases in USD [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	8	(2)	1
Fair value [member] | Not eligible for hedge accounting [member] | Forward currency purchases in Chinese Yuan Renminbi [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	(1)
Fair value [member] | Not eligible for hedge accounting [member] | Forward currency purchases in Hungarian Forint [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments		€ 1
Fair value [member] | Not eligible for hedge accounting [member] | Forward Currency Sales In Swiss Franc [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments			€ (1)
Fair value [member] | Not eligible for hedge accounting [member] | Forward Currency Sales In Russian Rouble [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	5
Fair value [member] | Not eligible for hedge accounting [member] | Forward Currency Purchased In Canadian Dollar [member]
Disclosure of Information about Credit Exposures Designated as Measured at Fair Value Through Profit or Loss [Line Items]
Derivative financial instruments	€ (2)

Derivative Financial Instrume_6

Derivative Financial Instruments and Market Risks - Disclosure of Financial Currency Hedging Instruments in Place with Notional Amount Translated (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Notional amount [member]
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Derivative financial instruments to manage financial exposure	€ 15,053	€ 9,731	€ 11,278
Notional amount [member] | Forward currency sales [member]
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Derivative financial instruments to manage financial exposure	7,762	5,074	5,298
Notional amount [member] | Forward currency sales in USD [member] | Less than 1 year [member]
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Derivative financial instruments to manage financial exposure	5,500	3,542	3,356
Notional amount [member] | Forward currency sales in Japanese Yen [member] | Less than 1 year [member]
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Derivative financial instruments to manage financial exposure	973	867	1,036
Notional amount [member] | Forward Currency Sales In Australian Dollar [member] | Less than 1 year [member]
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Derivative financial instruments to manage financial exposure	196	281	254
Notional amount [member] | Forward currency purchases [member]
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Derivative financial instruments to manage financial exposure	7,291	4,657	5,980
Notional amount [member] | Forward currency purchases in USD [member] | Less than 1 year [member]
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Derivative financial instruments to manage financial exposure	4,165	242	3,967
Notional amount [member] | Forward currency purchases in Singapore Dollar [member] | Less than 1 year [member]
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Derivative financial instruments to manage financial exposure	2,022	2,281	878
Notional amount [member] | Forward currency purchases in Chinese Yuan Renminbi [member] | Less than 1 year [member]
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Derivative financial instruments to manage financial exposure	427	158	168
Fair value [member]
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Derivative financial instruments to manage financial exposure	37	68	3
Fair value [member] | Forward currency sales [member]
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Derivative financial instruments to manage financial exposure	17	86	(28)
Fair value [member] | Forward currency sales in USD [member] | Less than 1 year [member]
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Derivative financial instruments to manage financial exposure	38	50	(37)
Fair value [member] | Forward currency sales in Japanese Yen [member] | Less than 1 year [member]
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Derivative financial instruments to manage financial exposure	(24)	34
Fair value [member] | Forward Currency Sales In Australian Dollar [member] | Less than 1 year [member]
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Derivative financial instruments to manage financial exposure	5	1	5
Fair value [member] | Forward currency purchases [member]
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Derivative financial instruments to manage financial exposure	20	(18)	31
Fair value [member] | Forward currency purchases in USD [member] | Less than 1 year [member]
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Derivative financial instruments to manage financial exposure	(17)	(10)	30
Fair value [member] | Forward currency purchases in Singapore Dollar [member] | Less than 1 year [member]
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Derivative financial instruments to manage financial exposure	€ 33	(23)	€ 5
Fair value [member] | Forward currency purchases in Chinese Yuan Renminbi [member] | Less than 1 year [member]
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Derivative financial instruments to manage financial exposure		€ 3

Derivative Financial Instrume_7

Derivative Financial Instruments and Market Risks - Disclosure of Financial Currency Hedging Instruments in Place with Notional Amount Translated (Parenthetical) (Detail) - 12 months ended Dec. 31, 2018 - Forward currency sales in USD [member] € in Millions, $ in Millions	EUR (€)	USD ($)
Disclosure of Information about Terms and Conditions of Hedging Instruments and How They Affect Future Cash Flows [Line Items]
Notional amount | $		$ 3,615
Maturity date	expiring in 2019
Fair value of forward contracts | €	€ 24

Derivative Financial Instrume_8

Derivative Financial Instruments and Market Risks - Disclosure of Instruments (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Notional amount [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents	€ 4,521	€ 4,283	€ 3,228
Notional amount [member] | Derivatives Designated as Fair Value Hedges [Member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents	4,085	3,767	2,753
Notional amount [member] | Derivatives Designated as Cash Flow Hedges [Member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents	436	417	475
Notional amount [member] | Less than 1 year [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents	1,550		903
Notional amount [member] | Later than two years and not later than three years [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents	872	1,550
Notional amount [member] | Later than three years and not later than four years [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents		834	1,550
Notional amount [member] | Later than four years and not later than five years [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents	2,042		475
Notional amount [member] | More than 5 years [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents	57	1,842
Notional amount [member] | More than 6 years [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents		57	300
Fair value [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents	42	51	100
Fair value [member] | Derivatives Designated as Fair Value Hedges [Member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents	38	55	102
Fair value [member] | Derivatives Designated as Cash Flow Hedges [Member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents	5	2	(2)
Interest rate swaps pay capitalized Eonia / receive 1.58 percent [Member] | Notional amount [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents	1,550	1,550	1,550
Interest rate swaps pay capitalized Eonia / receive 1.58 percent [Member] | Notional amount [member] | Derivatives Designated as Fair Value Hedges [Member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents	1,550	1,550	1,550
Interest rate swaps pay capitalized Eonia / receive 1.58 percent [Member] | Notional amount [member] | Less than 1 year [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents	1,550
Interest rate swaps pay capitalized Eonia / receive 1.58 percent [Member] | Notional amount [member] | Later than two years and not later than three years [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents		1,550
Interest rate swaps pay capitalized Eonia / receive 1.58 percent [Member] | Notional amount [member] | Later than three years and not later than four years [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents			1,550
Interest rate swaps pay capitalized Eonia / receive 1.58 percent [Member] | Fair value [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents	30	58	88
Interest rate swaps pay capitalized Eonia / receive 1.58 percent [Member] | Fair value [member] | Derivatives Designated as Fair Value Hedges [Member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents	30	58	88
Interest rate swaps pay capitalized Eonia / receive 0.06% [member] | Notional amount [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents	2,000	1,800
Interest rate swaps pay capitalized Eonia / receive 0.06% [member] | Notional amount [member] | Derivatives Designated as Fair Value Hedges [Member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents	2,000	1,800
Interest rate swaps pay capitalized Eonia / receive 0.06% [member] | Notional amount [member] | Later than four years and not later than five years [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents	2,000
Interest rate swaps pay capitalized Eonia / receive 0.06% [member] | Notional amount [member] | More than 5 years [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents		1,800
Interest rate swaps pay capitalized Eonia / receive 0.06% [member] | Fair value [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents	15	(6)
Interest rate swaps pay capitalized Eonia / receive 0.06% [member] | Fair value [member] | Derivatives Designated as Fair Value Hedges [Member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents	15	(6)
Interest rate swaps pay 3-month US dollar Libor / receive 2.22 % [Member] | Notional amount [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents	436	417	475
Interest rate swaps pay 3-month US dollar Libor / receive 2.22 % [Member] | Notional amount [member] | Derivatives Designated as Fair Value Hedges [Member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents	436	417	475
Interest rate swaps pay 3-month US dollar Libor / receive 2.22 % [Member] | Notional amount [member] | Later than two years and not later than three years [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents	436
Interest rate swaps pay 3-month US dollar Libor / receive 2.22 % [Member] | Notional amount [member] | Later than three years and not later than four years [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents		417
Interest rate swaps pay 3-month US dollar Libor / receive 2.22 % [Member] | Notional amount [member] | Later than four years and not later than five years [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents			475
Interest rate swaps pay 3-month US dollar Libor / receive 2.22 % [Member] | Fair value [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents	(1)	3	10
Interest rate swaps pay 3-month US dollar Libor / receive 2.22 % [Member] | Fair value [member] | Derivatives Designated as Fair Value Hedges [Member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents	(1)	3	10
Interest rate swaps receive capitalized Eonia / pay 1.48 Percent [Member] | Notional amount [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents	99	99
Interest rate swaps receive capitalized Eonia / pay 1.48 Percent [Member] | Notional amount [member] | Derivatives Designated as Fair Value Hedges [Member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents	99
Interest rate swaps receive capitalized Eonia / pay 1.48 Percent [Member] | Notional amount [member] | Later than four years and not later than five years [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents	42
Interest rate swaps receive capitalized Eonia / pay 1.48 Percent [Member] | Notional amount [member] | More than 5 years [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents	57	42
Interest rate swaps receive capitalized Eonia / pay 1.48 Percent [Member] | Notional amount [member] | More than 6 years [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents		57
Interest rate swaps receive capitalized Eonia / pay 1.48 Percent [Member] | Fair value [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents	(6)	(6)
Interest rate swaps receive capitalized Eonia / pay 1.48 Percent [Member] | Fair value [member] | Derivatives Designated as Fair Value Hedges [Member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents	(6)
Interest rate swaps pay 1.81% / receive 3-month US dollar Libor [Member] | Notional amount [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents	436	417
Interest rate swaps pay 1.81% / receive 3-month US dollar Libor [Member] | Notional amount [member] | Derivatives Designated as Cash Flow Hedges [Member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents	436	417
Interest rate swaps pay 1.81% / receive 3-month US dollar Libor [Member] | Notional amount [member] | Later than two years and not later than three years [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents	436
Interest rate swaps pay 1.81% / receive 3-month US dollar Libor [Member] | Notional amount [member] | Later than three years and not later than four years [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents		417
Interest rate swaps pay 1.81% / receive 3-month US dollar Libor [Member] | Fair value [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents	5	2
Interest rate swaps pay 1.81% / receive 3-month US dollar Libor [Member] | Fair value [member] | Derivatives Designated as Cash Flow Hedges [Member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents	€ 5	€ 2
Interest rate swaps pay capitalized Eonia / receive -0.01% [Member] | Notional amount [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents			300
Interest rate swaps pay capitalized Eonia / receive -0.01% [Member] | Notional amount [member] | Derivatives Designated as Fair Value Hedges [Member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents			300
Interest rate swaps pay capitalized Eonia / receive -0.01% [Member] | Notional amount [member] | More than 6 years [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents			300
Interest rate swaps pay capitalized Eonia / receive -0.01% [Member] | Fair value [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents			1
Interest rate swaps pay capitalized Eonia / receive -0.01% [Member] | Fair value [member] | Derivatives Designated as Fair Value Hedges [Member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents			1
Interest rate swaps pay 1.22% / receive 3-month & 6-month US dollar Libor [Member] | Notional amount [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents			475
Interest rate swaps pay 1.22% / receive 3-month & 6-month US dollar Libor [Member] | Notional amount [member] | Derivatives Designated as Cash Flow Hedges [Member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents			475
Interest rate swaps pay 1.22% / receive 3-month & 6-month US dollar Libor [Member] | Notional amount [member] | Less than 1 year [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents			475
Interest rate swaps pay 1.22% / receive 3-month & 6-month US dollar Libor [Member] | Fair value [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents			(2)
Interest rate swaps pay 1.22% / receive 3-month & 6-month US dollar Libor [Member] | Fair value [member] | Derivatives Designated as Cash Flow Hedges [Member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents			(2)
Interest rate swaps pay 3-month Euribor / receive 1.15% [member] | Notional amount [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents			428
Interest rate swaps pay 3-month Euribor / receive 1.15% [member] | Notional amount [member] | Derivatives Designated as Fair Value Hedges [Member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents			428
Interest rate swaps pay 3-month Euribor / receive 1.15% [member] | Notional amount [member] | Less than 1 year [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents			428
Interest rate swaps pay 3-month Euribor / receive 1.15% [member] | Fair value [member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents			3
Interest rate swaps pay 3-month Euribor / receive 1.15% [member] | Fair value [member] | Derivatives Designated as Fair Value Hedges [Member]
Disclosure of Detailed Information About Financial Instruments [Line Items]
Currency and interest rate derivatives used to manage debt, net of cash and cash equivalents			€ 3

Derivative Financial Instrume_9

Derivative Financial Instruments and Market Risks - Disclosure of Actual or Potential Effects of Netting Arrangements (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Derivative Financial Liabilities [Member]
Disclosure of Offsetting of Financial Assets and Liabilities [line items]
Gross carrying amounts before offset	€ (97)	€ (74)	€ (132)
Gross amounts offset (in accordance with IAS 32)	0	0	0
Net amounts as reported in the balance sheet	(97)	(74)	(132)
Net exposure	(16)	(7)	(35)
Derivative Financial Liabilities [Member] | Effects of other netting arrangements not fulfilling the IAS 32 criteria for offsetting [member]
Disclosure of Offsetting of Financial Assets and Liabilities [line items]
Financial instruments	81	67	97
Fair value of financial collateral	0	0	0
Derivative Financial Assets [Member]
Disclosure of Offsetting of Financial Assets and Liabilities [line items]
Gross carrying amounts before offset	183	196	210
Gross amounts offset (in accordance with IAS 32)	0	0	0
Net amounts as reported in the balance sheet	183	196	210
Net exposure	102	129	113
Derivative Financial Assets [Member] | Effects of other netting arrangements not fulfilling the IAS 32 criteria for offsetting [member]
Disclosure of Offsetting of Financial Assets and Liabilities [line items]
Financial instruments	(81)	(67)	€ (97)
Fair value of financial collateral	€ 0	€ 0

Off-Balance Sheet Commitments -

Off-Balance Sheet Commitments - Summary of Off Balance Sheet Commitments Relating to Operating Activities (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of finance lease and operating lease by lessee [line items]
Operating leases	€ 2,427	€ 1,452	€ 1,507
Irrevocable purchase commitments given	6,549
Irrevocable purchase commitments received	(175)
Research and development license agreements - commitments related to R&D and other commitments	954	951
Research and development license agreements - potential milestone payments	3,241	€ 1,907
Total	12,996
Less than 1 year [member]
Disclosure of finance lease and operating lease by lessee [line items]
Operating leases	289
Irrevocable purchase commitments given	3,654
Irrevocable purchase commitments received	(120)
Research and development license agreements - commitments related to R&D and other commitments	675
Research and development license agreements - potential milestone payments	249
Total	4,747
1 to 3 years [member]
Disclosure of finance lease and operating lease by lessee [line items]
Operating leases	457
Irrevocable purchase commitments given	1,247
Irrevocable purchase commitments received	(21)
Research and development license agreements - commitments related to R&D and other commitments	257
Research and development license agreements - potential milestone payments	728
Total	2,668
3 to 5 years [member]
Disclosure of finance lease and operating lease by lessee [line items]
Operating leases	378
Irrevocable purchase commitments given	489
Irrevocable purchase commitments received	(12)
Research and development license agreements - commitments related to R&D and other commitments	14
Research and development license agreements - potential milestone payments	947
Total	1,816
More than 5 years [member]
Disclosure of finance lease and operating lease by lessee [line items]
Operating leases	1,303
Irrevocable purchase commitments given	1,159
Irrevocable purchase commitments received	(22)
Research and development license agreements - commitments related to R&D and other commitments	7
Research and development license agreements - potential milestone payments	1,317
Total	€ 3,764

Off-Balance Sheet Commitments_2

Off-Balance Sheet Commitments - Summary of Off Balance Sheet Commitments Relating to Operating Activities (Parenthetical) (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of finance lease and operating lease by lessee [line items]
Operating leases	€ 2,427	€ 1,452	€ 1,507
Irrevocable purchase commitments given	6,549
Irrevocable purchase commitments received	(175)
Research and development license agrrements - commitments related to R and D and other commitments	954	951
Research and development license agrrements - potential milestone payments	3,241	1,907
Joint ventures [member]
Disclosure of finance lease and operating lease by lessee [line items]
Operating leases	95
Irrevocable purchase commitments given	€ 1,194
Suppliers [Member]
Disclosure of finance lease and operating lease by lessee [line items]
Irrevocable purchase commitments given		5,500
Irrevocable purchase commitments received		€ (181)

Off Balance Sheet Commitments -

Off Balance Sheet Commitments - Summary of Future Minimum Lease Payments Due Under Non-cancelable Leases and Rental Expense (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of finance lease and operating lease by lessee [abstract]
Commitments under operating leases	€ 2,427	€ 1,452	€ 1,507
Rental expense	€ 345	€ 291	€ 309

Off-Balance Sheet Commitments_3

Off-Balance Sheet Commitments - Additional Information (Detail) € in Millions, $ in Millions	Jan. 11, 2018EUR (€)	Jan. 07, 2018USD ($)	Feb. 27, 2017EUR (€)	Dec. 31, 2018EUR (€)	Dec. 31, 2017EUR (€)	Dec. 31, 2016EUR (€)	Nov. 05, 2015EUR (€)	Feb. 28, 2014
Disclosure of collaboration agreements [line Items]
Commitments related to r and d relating to projects in research phase				€ 6,800	€ 7,200	€ 6,200
Commitments related to r and d payments contingent upon attainment of sales targets				9,900	10,100	8,200
Total credit facilities				8,000	8,010	€ 8,000
Translate Bio [member] | Vaccines [member]
Disclosure of collaboration agreements [line Items]
Transaction value	€ 805
World Health Organization [member]
Disclosure of collaboration agreements [line Items]
Percentage of pandemic vaccines agreed to transfer								7.50%
Percentage of pandemic vaccines agreed to reserve								7.50%
Impact Biomedicines [member]
Disclosure of collaboration agreements [line Items]
Equity interest						10.00%
Hanmi Pharmaceutical Co Limited [Member]
Disclosure of collaboration agreements [line Items]
Amounts received from partners in collaboration agreements				€ 98	€ 98
Amounts receivable from partners in collaboration agreements							€ 196
Dice Molecules [Member]
Disclosure of collaboration agreements [line Items]
Collaboration period						5 years
Lonza [member] | Joint ventures [member]
Disclosure of collaboration agreements [line Items]
Initial investment in joint venture			€ 300
Percentage shared by partners in construction of facility financing			50.00%
Amounts payable partners in collaboration agreements			€ 800
Share of operating expenses and cost of producion to joint partner payable period			15 years
Celgene Corporation [member] | Major business combination [member] | Impact Biomedicines [member]
Disclosure of collaboration agreements [line Items]
Consideration transferred, acquisition-date fair value | $		$ 7,000
Upfront payment | $		1,100
Variable consideration contingent | $		5,900
Royalty payment received by Sanofi | $		118
Royalty future variable payments entitled to be received by Sanofi | $		$ 776

Off-Balance Sheet Commitments_4

Off-Balance Sheet Commitments - Summary of Undrawn Credit Facilities (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Line of Credit Facility [Line Items]
General-purpose credit facilities	€ 8,000	€ 8,010	€ 8,000
1 to 3 years [member]
Disclosure Of Line of Credit Facility [Line Items]
General-purpose credit facilities	€ 8,000

Off-Balance Sheet Commitments_5

Off-Balance Sheet Commitments - Summary of Amount of Guarantees Given and Received (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Guarantees given [member]
Disclosure of Guarantees [Line Items]
Estimated financial effect of contingent liabilities	€ 3,010	€ 2,986	€ 3,946
Guarantees provided to banks in connection with credit facilities [member]
Disclosure of Guarantees [Line Items]
Estimated financial effect of contingent liabilities	1,307	1,318	2,189
Other guarantees given [member]
Disclosure of Guarantees [Line Items]
Estimated financial effect of contingent liabilities	1,703	1,668	1,757
Guarantees received [member]
Disclosure of Guarantees [Line Items]
Estimated financial effect of contingent liabilities	€ (190)	€ (181)	€ (211)

Legal and Arbitral Proceedings

Legal and Arbitral Proceedings - Additional Information (Detail) € in Millions, $ in Millions, $ in Millions	1 Months Ended				5 Months Ended	12 Months Ended
	Oct. 31, 2018USD ($)	Nov. 30, 2015Complaint	Mar. 31, 2014CAD ($)	Nov. 30, 2012CAD ($)	Jul. 31, 2017Petition	Dec. 31, 2018USD ($)ClaimPlaintiffClaims	Dec. 31, 2018EUR (€)	Dec. 31, 2018USD ($)	Dec. 31, 2018AUD ($)	Dec. 31, 2017EUR (€)	Dec. 31, 2017AUD ($)	Nov. 30, 2017EUR (€)	May 31, 2017	Dec. 31, 2016EUR (€)	Sep. 26, 2016EUR (€)	Apr. 30, 2016
Disclosure of Legal and Arbitral Proceedings [Line Items]
Provisions for product liability risks, litigation and other							€ 1,288			€ 1,289				€ 1,121
Environment risks and remediation							680			€ 686				€ 732
Praluent (Alirocumab) Related Amgen Patent Litigation in Europe [Member] | Action For Which We Are Defendant [member] | Patents [Member]
Disclosure of Legal and Arbitral Proceedings [Line Items]
Number of patent actions initially filed										3	3
Injunctive relief in provisional damages and unspecified damages															€ 10
Praluent (alirocumab)-related EPO patent oppositions [member] | Action For Which We Are a Plaintiff [member] | Patents [Member]
Disclosure of Legal and Arbitral Proceedings [Line Items]
Number of opposition actions										2	2
Plavix Litigation (Commonwealth) in Australia [Member] | Action For Which We Are Defendant [member] | Patents [Member]
Disclosure of Legal and Arbitral Proceedings [Line Items]
Security bond posted increased from							25				$ 40
Security bond posted increased to							125				204
Apotex sought damages range from							12				20
Apotex sought damages range to							145				$ 236
Payment of damages sought by Australian Department of Health related to the Apotex preliminary injunction, up to							€ 276		$ 449
Aventis Behring Retained Liabilities [member] | Contingencies arising from certain Business Divestitures [member]
Disclosure of Legal and Arbitral Proceedings [Line Items]
Threshold amount relating to losses triggering indemnification | $								$ 10,000,000
Indemnification aggregate cap | $								300,000,000
Indemnification aggregate cap related to product liability claims | $								$ 500,000,000
Indemnification related to environmental indemnifiable losses limited to							90.00%	90.00%	90.00%
Aventis Crop Science Retained Liabilities [member] | Contingencies arising from certain Business Divestitures [member]
Disclosure of Legal and Arbitral Proceedings [Line Items]
Global indemnification cap and indemnification cap related to environmental liabilities							€ 836
Indemnification cap related to product liability cases							418
Agregate particpation percentage of legacy companies in ACS						76.00%
Indemnification amount for damages sought by Bayer in the LLRICE601 and LLRICE604 arbitration							787.5
Amount of incurred losses alleged by Bayer in the LLRICE litigation | $						$ 1,200,000,000
Final claimed amount for damages sought by bayer in the LLRICE601 and LLRICE604 arbitration							693
Aventis Animal Nutrition Retained Liabilities [member] | Contingencies arising from certain Business Divestitures [member]
Disclosure of Legal and Arbitral Proceedings [Line Items]
Global indemnification cap							€ 223
Rhodia shareholder litigation [member] | Action For Which We Are Defendant [member] | Contingencies arising from certain Business Divestitures [member]
Disclosure of Legal and Arbitral Proceedings [Line Items]
Number of claims before a commercial court							2	2	2
Amount of damages sought by plaintiffs to be awarded to Rhodia							€ 925
Amount of damages for alleged individual losses sought by plaintiff 1							4.3
Amount of damages for alleged individual losses sought by plaintiff 2							125.4
Clariant Retained Liabilities - Specially Chemicals Business [member] | Contingencies arising from certain Business Divestitures [member]
Disclosure of Legal and Arbitral Proceedings [Line Items]
Threshold amount, relating to environmental costs attributable to four defined waste deposit sites in Germany, triggering indemnification to Clariant							€ 20.5
Costs related to specific waste deposit site, percentage						75.00%
Sanofi Pasteur Hepatitis B Vaccine Product Litigation Since 1996 [member] | Action For Which We Are Defendant [member] | Product liabilities [member]
Disclosure of Legal and Arbitral Proceedings [Line Items]
Number of civil individual actions							180	180	180
Ramipril Canada Patent Litigation [Member] | Action For Which We Are Defendant [member] | Patents [Member]
Disclosure of Legal and Arbitral Proceedings [Line Items]
Losses on litigation settlements | $				$ 221
Losses on litigation settlements | $			$ 23
Praluent (alirocumab)-related amgen patent litigation in the U.S.[Member] | Action For Which We Are Defendant [member] | Patents [Member]
Disclosure of Legal and Arbitral Proceedings [Line Items]
Number of patent actions initially filed										4	4
Number of patent actions after consolidation										1	1
Number of patents allegedly infringed										7	7
Number of patents found infringed										2	2
Celanese A G retained liabilities [member] | Contingencies arising from certain Business Divestitures [member]
Disclosure of Legal and Arbitral Proceedings [Line Items]
Environmental damages amount up to which CCC is liable to indemnification							€ 250
Environmental damages amount up to which Hoechst is liable to indemnification and from which liabilities are shared between Hoechst and CCC							750
Infraserv Hoechst Retained Liabilities [member] | Contingencies arising from certain Business Divestitures [member]
Disclosure of Legal and Arbitral Proceedings [Line Items]
Fund reserves transferred to Infraserv Hoechst							57
Agreed reimbursement to Infraserv Hoechst of current and future environmental expenses up to							€ 143
Plavix product litigation in the US [Member] | Action For Which We Are Defendant [member] | Product liabilities [member]
Disclosure of Legal and Arbitral Proceedings [Line Items]
Number of civil individual actions							20	20	20
Number of plaintiffs | Plaintiff						91
Number of ingesting plaintiffs							67	67	67
Taxotere mississippi attorney general litigation in the US [member] | Action For Which We Are Defendant [member] | Product liabilities [member]
Disclosure of Legal and Arbitral Proceedings [Line Items]
Maximum penalty amount sought by plaintiffs for each violation | $	$ 10,000
Number of opposition actions	1
Taxotere product litigation in the US [member] | Action For Which We Are Defendant [member] | Product liabilities [member]
Disclosure of Legal and Arbitral Proceedings [Line Items]
Number of plaintiffs | Plaintiff						11,000
Number of loss consortium plaintiffs						1,000
Depakine Product Litigation In France As Of December 31, 2018 [member] | Action For Which We Are Defendant [member] | Product liabilities [member]
Disclosure of Legal and Arbitral Proceedings [Line Items]
Number of civil individual actions							66	66	66
Number of plaintiffs						113
Number of class action filed against a French affiliate | Claim						1
Number of claims on which the class action is based | Claims						14
Depakine Product Litigation In France As Of December 31, 2018 [member] | Action For Which We Are Defendant [member] | Plaintiff [member]
Disclosure of Legal and Arbitral Proceedings [Line Items]
Litigation amount payable												€ 2
Depakine Product Litigation In France As Of December 31, 2018 [member] | Action For Which We Are Defendant [member] | Caisse Primaire D Assurance Maladie [member]
Disclosure of Legal and Arbitral Proceedings [Line Items]
Litigation amount payable												€ 1
Other Litigation [member] | Action For Which We Are Defendant [member] | CVR Trustee Claim [member]
Disclosure of Legal and Arbitral Proceedings [Line Items]
Number of complaint | Complaint		1
Dupixent Related Amgen Iprs and Patent Litigation In The Us [member] | Action For Which We Are a Plaintiff [member] | Patents [Member]
Disclosure of Legal and Arbitral Proceedings [Line Items]
Number of IPR petitions | Petition					3
Dupixent Related Amgen Patent Opposition and Revocation in Europe [member] | Action For Which We Are a Plaintiff [member] | Patents [Member]
Disclosure of Legal and Arbitral Proceedings [Line Items]
Number of opposition actions																1
Praluent Related Amgen Ppposition and Patent Litigation in Japan [member] | Action For Which We Are Defendant [member] | Patents [Member]
Disclosure of Legal and Arbitral Proceedings [Line Items]
Number of opposition actions													1

Provisions for Discounts, Reb_3

Provisions for Discounts, Rebates and Sales Returns - Summary of Movement in Provisions for Discounts, Rebates and Sales Returns (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of other provisions [line items]
Provisions for discounts, rebates and sales returns, Beginning balance	€ 4,746	€ 5,113	€ 4,623
Changes in scope of consolidation	(82)
Provision related to current period sales	16,745	17,690	17,196
Net change in provision related to prior period sales	(50)	(46)	(17)
Payments made	(16,676)	(17,474)	(16,832)
Currency translation differences	132	(537)	143
Provisions for discounts, rebates and sales returns, Ending balance	4,815	4,746	5,113
Government and State Programs [Member]
Disclosure of other provisions [line items]
Provisions for discounts, rebates and sales returns, Beginning balance	2,086	2,398	2,173
Changes in scope of consolidation	37
Provision related to current period sales	4,624	5,131	5,240
Net change in provision related to prior period sales	(2)	(46)	(6)
Payments made	(4,673)	(5,129)	(5,078)
Currency translation differences	76	(268)	69
Provisions for discounts, rebates and sales returns, Ending balance	2,148	2,086	2,398
Government And GPO Programs [member]
Disclosure of other provisions [line items]
Provisions for discounts, rebates and sales returns, Beginning balance	663	771	672
Changes in scope of consolidation	2
Provision related to current period sales	2,038	2,027	1,869
Net change in provision related to prior period sales	(4)	(11)
Payments made	(2,055)	(2,031)	(1,796)
Currency translation differences	30	(93)	26
Provisions for discounts, rebates and sales returns, Ending balance	674	663	771
Chargeback Incentives [Member]
Disclosure of other provisions [line items]
Provisions for discounts, rebates and sales returns, Beginning balance	377	280	349
Provision related to current period sales	3,620	4,069	4,132
Net change in provision related to prior period sales	(1)	(8)	(8)
Payments made	(3,714)	(3,925)	(4,204)
Currency translation differences	12	(39)	11
Provisions for discounts, rebates and sales returns, Ending balance	294	377	280
Rebates and Discounts [Member]
Disclosure of other provisions [line items]
Provisions for discounts, rebates and sales returns, Beginning balance	1,067	1,111	944
Changes in scope of consolidation	(123)
Provision related to current period sales	5,942	5,897	5,394
Net change in provision related to prior period sales	(11)	30	(20)
Payments made	(5,732)	(5,897)	(5,230)
Currency translation differences	(3)	(74)	23
Provisions for discounts, rebates and sales returns, Ending balance	1,140	1,067	1,111
Sales Returns [member]
Disclosure of other provisions [line items]
Provisions for discounts, rebates and sales returns, Beginning balance	547	550	480
Provision related to current period sales	465	537	547
Net change in provision related to prior period sales	(35)	(11)	18
Payments made	(448)	(466)	(509)
Currency translation differences	17	(63)	14
Provisions for discounts, rebates and sales returns, Ending balance	546	547	550
Other Deductions [Member]
Disclosure of other provisions [line items]
Provisions for discounts, rebates and sales returns, Beginning balance	6	3	5
Changes in scope of consolidation	2
Provision related to current period sales	56	29	14
Net change in provision related to prior period sales	3		(1)
Payments made	(54)	(26)	(15)
Provisions for discounts, rebates and sales returns, Ending balance	€ 13	€ 6	€ 3

Provisions for Discounts, Reb_4

Provisions for Discounts, Rebates and Sales Returns - Summary of Movement in Provisions for Discounts, Rebates and Sales Returns (Parenthetical) (Detail) - EUR (€) € in Millions	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of other provisions [line items]
Provisions related to net sales	€ 4,815	€ 4,746	€ 5,113	€ 4,623
US [member]
Disclosure of other provisions [line items]
Provisions related to net sales	€ 3,509	€ 3,487	€ 3,818

Personnel Costs - Summary of Pe

Personnel Costs - Summary of Personal Costs (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [abstract]
Salaries	€ 6,547	€ 6,592	€ 6,424
Social security charges (including defined-contribution pension plans)	1,954	1,977	1,948
Stock options and other share-based payment expense	282	258	250
Defined-benefit pension plans	261	275	273
Other employee benefits	225	219	224
Total	€ 9,269	€ 9,321	€ 9,119

Personnel Costs - Summary of _2

Personnel Costs - Summary of Personal Costs (Parenthetical) (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [line items]
Employee benefits expense	€ 9,269	€ 9,321	€ 9,119
Animal Health Business [member]
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [line items]
Employee benefits expense		€ 0	€ 600

Personnel Costs - Additional In

Personnel Costs - Additional Information (Detail) - Employees	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [abstract]
Number of employees	104,226	106,566	106,859

Personnel Costs - Summary of Em

Personnel Costs - Summary of Employee Numbers by Function (Detail) - Employees	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [abstract]
Number of employees, production	38,790	40,417	41,867
Number of employees, research and development	15,140	14,764	15,148
Number of employees, sales force	28,914	30,284	30,815
Number of employees, marketing and support functions	21,382	21,101	19,029
Number of employees, total	104,226	106,566	106,859

Personnel Costs - Summary of _3

Personnel Costs - Summary of Employee Numbers by Function (Parenthetical) (Detail) - Employees	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [line items]
Number of employees	104,226	106,566	106,859
Animal Health Business [member]
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [line items]
Number of employees		4	6,957

Other Operating Income - Additi

Other Operating Income - Additional Information (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
Disclosure Of Other Operating Income [Line Items]
Other operating income	€ 484	€ 237	[1]	€ 355	[1]
Other operating income (expense) [member]
Disclosure Of Other Operating Income [Line Items]
Net operating foreign exchange losses	91	80		146
Gains on divestment of some mature products	326	90		40
Gain on data transfer agreement	112
Sanofis Pharmaceuticals Partners [member] | Other operating income (expense) [member]
Disclosure Of Other Operating Income [Line Items]
Other operating income	€ 32	€ 7		191
Sanofis Pharmaceuticals Partners [member] | Regeneron [member] | Other operating income (expense) [member]
Disclosure Of Other Operating Income [Line Items]
Other operating income				€ 141
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Other Operating Expenses - Addi

Other Operating Expenses - Additional Information (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
Disclosure Of Other Operating Income Expenses [Line Items]
Other operating expense	€ 548	€ 233	[1]	€ 482	[1]
Other operating income	484	237	[1]	355	[1]
Provisions to cover litigation and environmental risks	122
Acquisition related costs	56
Impairment loss recognised in profit or loss, property, plant and equipment	94	254		159
Other operating expense, share of profits due to alliance partners other than BMS	50	25		86
Regeneron Pharmaceuticals, Inc. [member]
Disclosure Of Other Operating Income Expenses [Line Items]
Other operating expense	225	11		10
Regeneron Pharmaceuticals, Inc. [member] | Share of profit or loss from commercialization of monoclonal antibodies [member]
Disclosure Of Other Operating Income Expenses [Line Items]
Other operating income	177
Regeneron Pharmaceuticals, Inc. [member] | Commercialization related expenses [member]
Disclosure Of Other Operating Income Expenses [Line Items]
Other operating expense	388
Regeneron Pharmaceuticals, Inc. [member] | Share of profit or loss from commercialization of Zaltrap [member]
Disclosure Of Other Operating Income Expenses [Line Items]
Other operating expense	€ 14	11		€ 10
Dengue Vaccine Project [member]
Disclosure Of Other Operating Income Expenses [Line Items]
Impairment loss recognised in profit or loss, property, plant and equipment		€ 87
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Restructuring Costs and Simil_3

Restructuring Costs and Similar Items - Additional Information (Detail) - EUR (€) € in Millions	Jul. 31, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of restructuring costs and similar items [line items]
Expense of restructuring activities		€ 1,480	€ 731	€ 879
Losses on property plant and equipment due to site closures or divestments		162
Sanofi transformation programs		145	€ 110	€ 45
Europe [member]
Disclosure of restructuring costs and similar items [line items]
Termination benefit payments		517
Research and development agreement with Regeneron [member]
Disclosure of restructuring costs and similar items [line items]
Provision for penalities from restructuring		283
Restructuring costs and similar items [member] | Evotec [member]
Disclosure of restructuring costs and similar items [line items]
Transfer cost of infectious diseases		€ 252
Upfront payments	€ 60

Restructuring Costs and Simil_4

Restructuring Costs and Similar Items - Summary of Restructuring Costs and Similar Items (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
Disclosure of restructuring costs and similar items [abstract]
Employee-related expenses	€ 517	€ 336		€ 650
Expenses related to property, plant and equipment and to inventories	162	221		139
Compensation for early termination of contracts (other than contracts of employment)	352	61		31
Decontamination costs	5	(4)		3
Other restructuring costs	444	117		56
Total	€ 1,480	€ 731	[1]	€ 879	[1]
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Other Gains And Losses, and L_2

Other Gains And Losses, and Litigation - Additional Information (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016	[1]	Dec. 30, 2016
Disclosure of other gains and losses, and litigation [line items]
Other gains and (losses) and litigation	€ 502	€ (215)	[1]	€ 211		€ 211
Sanofi Pasteur MSD [member]
Disclosure of other gains and losses, and litigation [line items]
Purchase price adjustment amount		€ 31
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Financial Expenses and Income -

Financial Expenses and Income - Summary of Analysis of Financial Income and Expenses (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
Disclosure Of Detailed Information About Finance Income Expense [abstract]
Cost of debt	€ (396)	€ (326)		€ (310)
Interest income	123	89		73
Cost of net debt	(273)	(237)		(237)
Non-operating foreign exchange gains/(losses)	6	(5)		(2)
Unwinding of discounting of provisions	(24)	(33)		(33)
Net interest cost related to employee benefits	(75)	(92)		(114)
Gains/(losses) on disposals of financial assets	63	96		36
Impairment losses on financial assets, net of reversals		(7)		(487)
Other	32	5		(19)
Net financial income/(expenses)	(271)	(273)		(856)
Comprising: financial expenses	(435)	(420)	[1]	(924)	[1]
Comprising: financial income	€ 164	€ 147	[1]	€ 68	[1]
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Financial Expenses and Income_2

Financial Expenses and Income - Summary of Analysis of Financial Income and Expenses (Parenthetical) (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Oct. 06, 2016
Disclosure of detailed information about finance income expense [Line Items]
Decrease in share price, percentage				48.00%
Impairment loss on financial assets Alnylam			€ 457
Interest Rate and Currency Derivatives Used to Hedge Debt [member]
Disclosure of detailed information about finance income expense [Line Items]
Gain on derivatives used to manage debt	€ 75	€ 20	50
Gain on derivatives used to manage cash and cash equivalents	€ 51	€ 33	€ 17

Income Tax Expense - Summary of

Income Tax Expense - Summary of Allocation of Income Tax Expense Between Current and Deferred Taxes (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
Disclosure Of Income Tax Expense and Deferred Taxes [Abstract]
Current taxes	€ (1,212)	€ (2,631)		€ (1,869)
Deferred taxes	731	909		544
Total	(481)	(1,722)	[1]	(1,325)	[1]
Income before tax and associates and joint ventures	€ 4,405	€ 5,531	[1]	€ 5,675	[1]
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Income Tax Expense - Summary _2

Income Tax Expense - Summary of Difference Between Effective Tax Rate and Standard Corporate Income Tax Rate (Detail)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of Difference of Effective Tax Rate and Standard Corporate Income Tax Rate [Abstract]
Standard tax rate applicable in France	34.40%	34.40%	34.40%
Difference between the standard French tax rate and the rates applicable to the Sanofi group	(16.40%)	(13.80%)	(7.50%)
Contribution on distributed income (3%)	0.00%	(8.20%)	2.00%
Revisions to tax exposures and settlements of tax disputes	(1.40%)	1.90%	(5.00%)
Impact of US tax reform	(4.30%)	21.60%
Other items	(1.40%)	(4.80%)	(0.50%)
Effective tax rate	10.90%	31.10%	23.40%

Income Tax Expense - Summary _3

Income Tax Expense - Summary of Difference Between Effective Tax Rate and Standard Corporate Income Tax Rate (Parenthetical) (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
France [member]
Disclosure of Difference of Effective Tax Rate and Standard Corporate Income Tax Rate [Line items]
Percentage of distributed income		3.00%
US [member]
Disclosure of Difference of Effective Tax Rate and Standard Corporate Income Tax Rate [Line items]
Tax reform	€ 188	€ 1,193
Tax reform estimated cost of remitting profits back payable period		8 years
Tax reform estimated cost of remitting profits back payable		€ 1,084
Tax reform future expense		€ 109

Share of Profit_Loss of Investm

Share of Profit/Loss of Investments Accounted for Using the Equity Method - Summary of Analysis of Share of Profit/Loss from Investments Accounted for Using Equity Method (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of share of profit loss of associates and joint ventures [line items]
Share of profit/loss from investments accounted for using equity method	€ 499	€ 85	€ 136
Regeneron [member]
Disclosure of share of profit loss of associates and joint ventures [line items]
Share of profit/loss from investments accounted for using equity method	484	82	128
BMS co- promotion [member]
Disclosure of share of profit loss of associates and joint ventures [line items]
Share of profit/loss from investments accounted for using equity method	12	13	16
Other investments accounted for using the equity method [member]
Disclosure of share of profit loss of associates and joint ventures [line items]
Share of profit/loss from investments accounted for using equity method	€ 3	€ (10)	€ (8)

Share of Profit_Loss of Inves_2

Share of Profit/Loss of Investments Accounted for Using the Equity Method - Additional Information (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of share of profit loss of associates and joint ventures [line items]
Share of profit/loss from investments accounted for using equity method	€ 499	€ 85	€ 136
Regeneron [member]
Disclosure of share of profit loss of associates and joint ventures [line items]
Share of profit/loss from investments accounted for using equity method	€ 484	€ 82	€ 128

Net Income Attributable to No_3

Net Income Attributable to Non-Controlling Interests - Summary of Trends in Net Income Attributable to Non-Controlling Interests (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
Disclosure of net income attributable to non-controlling interests [line items]
Net income attributable to non-controlling interests	€ 104	€ 121	[1]	€ 91	[1]
BMS [member]
Disclosure of net income attributable to non-controlling interests [line items]
Net income attributable to non-controlling interests	83	84		86
Other investments [member]
Disclosure of net income attributable to non-controlling interests [line items]
Net income attributable to non-controlling interests	€ 21	€ 37		€ 5
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2018Executives	Dec. 31, 2017Executives	Dec. 31, 2016ExecutivesDirector
Disclosure of transactions between related parties [abstract]
Average number of members of executive committee | Executives	15	13	13
Number of directors holding office | Director			1

Related Party Transactions - Sc

Related Party Transactions - Schedule of Compensation Paid to Key Management Personnel (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of compensation paid to key management personnel [abstract]
Short-term benefits	€ 38	€ 31	€ 32
Post-employment benefits	9	8	9
Share-based payment	33	15	22
Total recognized in profit or loss	€ 80	€ 54	€ 63

Related Party Transactions - Su

Related Party Transactions - Summary of aggregate amounts Payable to Key Management Personnel (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [abstract]
Aggregate top-up pension obligation	€ 59	€ 68	€ 72
Aggregate termination benefits and lump-sum retirement benefits	€ 10	€ 9	€ 8

Disclosures About Major Custo_2

Disclosures About Major Customers and Credit Risk - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Customer one [member]
Disclosure of information about major customers and credit risk [line items]
Percentage of entity's revenue	9.00%	9.00%	12.00%
Customer two [member]
Disclosure of information about major customers and credit risk [line items]
Percentage of entity's revenue	6.00%	5.00%	7.00%
Customer three [member]
Disclosure of information about major customers and credit risk [line items]
Percentage of entity's revenue	4.00%	4.00%	6.00%

Segment Information - Additiona

Segment Information - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2017Segment
Disclosure of operating segments [abstract]
Number of operating segments	3

Segment Information - Summary o

Segment Information - Summary of Net Sales by Segment and Geographical Area (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
Disclosure of geographical areas [line items]
Net sales	€ 34,463	€ 35,072	[1]	€ 33,809	[1]
Increase (decrease) due to application of IFRS 15 [member]
Disclosure of geographical areas [line items]
Net sales		17		(12)
Pharmaceuticals [member]
Disclosure of geographical areas [line items]
Net sales	24,685	25,173
Pharmaceuticals [member] | Diabetes & Cardiovascular [member]
Disclosure of geographical areas [line items]
Net sales	6,083	6,908
Pharmaceuticals [member] | Diabetes & Cardiovascular [member] | Lantus [member]
Disclosure of geographical areas [line items]
Net sales	3,565	4,625
Pharmaceuticals [member] | Diabetes & Cardiovascular [member] | Toujeo [member]
Disclosure of geographical areas [line items]
Net sales	840	816
Pharmaceuticals [member] | Established Prescription Products [member]
Disclosure of geographical areas [line items]
Net sales	8,843	9,818
Pharmaceuticals [member] | Established Prescription Products [member] | Lovenox [member]
Disclosure of geographical areas [line items]
Net sales	1,465	1,574
Pharmaceuticals [member] | Established Prescription Products [member] | Plavix [member]
Disclosure of geographical areas [line items]
Net sales	1,440	1,470
Pharmaceuticals [member] | Specialty Care [member]
Disclosure of geographical areas [line items]
Net sales	8,269	6,678
Pharmaceuticals [member] | Specialty Care [member] | Aubagio [member]
Disclosure of geographical areas [line items]
Net sales	1,647	1,567
Pharmaceuticals [member] | Specialty Care [member] | Cerezyme [member]
Disclosure of geographical areas [line items]
Net sales	711	731
Pharmaceuticals [member] | Specialty Care [member] | Myozyme/Lumizyme [member]
Disclosure of geographical areas [line items]
Net sales	840	789
Pharmaceuticals [member] | Specialty Care [member] | Jevtana [member]
Disclosure of geographical areas [line items]
Net sales	422	386
Pharmaceuticals [member] | Specialty Care [member] | Dupixent [member]
Disclosure of geographical areas [line items]
Net sales	788	219
Pharmaceuticals [member] | Generics [member]
Disclosure of geographical areas [line items]
Net sales	1,490	1,769
Consumer Healthcare segment [member]
Disclosure of geographical areas [line items]
Net sales	4,660	4,798		3,330
Consumer Healthcare segment [member] | Allegra [member]
Disclosure of geographical areas [line items]
Net sales	396	422
Consumer Healthcare segment [member] | Doliprane [member]
Disclosure of geographical areas [line items]
Net sales	333	323
Consumer Healthcare segment [member] | Dulcolax [member]
Disclosure of geographical areas [line items]
Net sales	216	210
Consumer Healthcare segment [member] | Pharmaton [member]
Disclosure of geographical areas [line items]
Net sales	90	99
Consumer Healthcare segment [member] | Gold Bond [member]
Disclosure of geographical areas [line items]
Net sales	211	201
Vaccines [member]
Disclosure of geographical areas [line items]
Net sales	5,118	5,101
Vaccines [member] | Polio Pertussis Hib Vaccines [member]
Disclosure of geographical areas [line items]
Net sales	1,749	1,827
Vaccines [member] | Influenza Vaccines [member]
Disclosure of geographical areas [line items]
Net sales	1,708	1,589
Net sales before IFRS 15 impacts [member]
Disclosure of geographical areas [line items]
Net sales		35,055		33,821
Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member]
Disclosure of geographical areas [line items]
Net sales		25,122		25,914
Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Diabetes & Cardiovascular [member]
Disclosure of geographical areas [line items]
Net sales		6,905		7,799
Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Diabetes & Cardiovascular [member] | Lantus [member]
Disclosure of geographical areas [line items]
Net sales		4,622		5,714
Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Diabetes & Cardiovascular [member] | Toujeo [member]
Disclosure of geographical areas [line items]
Net sales		816		649
Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Established Prescription Products [member]
Disclosure of geographical areas [line items]
Net sales		9,761		10,311
Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Established Prescription Products [member] | Lovenox [member]
Disclosure of geographical areas [line items]
Net sales		1,575		1,636
Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Established Prescription Products [member] | Plavix [member]
Disclosure of geographical areas [line items]
Net sales		1,471		1,544
Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Specialty Care [member]
Disclosure of geographical areas [line items]
Net sales		6,678		5,950
Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Specialty Care [member] | Aubagio [member]
Disclosure of geographical areas [line items]
Net sales		1,567		1,295
Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Specialty Care [member] | Cerezyme [member]
Disclosure of geographical areas [line items]
Net sales		730		748
Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Specialty Care [member] | Myozyme/Lumizyme [member]
Disclosure of geographical areas [line items]
Net sales		789		725
Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Specialty Care [member] | Jevtana [member]
Disclosure of geographical areas [line items]
Net sales		386		358
Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Specialty Care [member] | Dupixent [member]
Disclosure of geographical areas [line items]
Net sales		219
Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Generics [member]
Disclosure of geographical areas [line items]
Net sales		1,778		1,854
Net sales before IFRS 15 impacts [member] | Consumer Healthcare segment [member]
Disclosure of geographical areas [line items]
Net sales		4,832		3,330
Net sales before IFRS 15 impacts [member] | Consumer Healthcare segment [member] | Allegra [member]
Disclosure of geographical areas [line items]
Net sales		423		417
Net sales before IFRS 15 impacts [member] | Consumer Healthcare segment [member] | Doliprane [member]
Disclosure of geographical areas [line items]
Net sales		323		309
Net sales before IFRS 15 impacts [member] | Vaccines [member]
Disclosure of geographical areas [line items]
Net sales		5,101		4,577
Net sales before IFRS 15 impacts [member] | Vaccines [member] | Polio Pertussis Hib Vaccines [member]
Disclosure of geographical areas [line items]
Net sales		1,827		1,495
Net sales before IFRS 15 impacts [member] | Vaccines [member] | Influenza Vaccines [member]
Disclosure of geographical areas [line items]
Net sales		1,589		1,521
Europe [member]
Disclosure of geographical areas [line items]
Net sales	9,434	9,525		8,679
Europe [member] | Pharmaceuticals [member]
Disclosure of geographical areas [line items]
Net sales	7,303	7,485
Europe [member] | Pharmaceuticals [member] | Diabetes & Cardiovascular [member]
Disclosure of geographical areas [line items]
Net sales	1,401	1,375
Europe [member] | Pharmaceuticals [member] | Diabetes & Cardiovascular [member] | Lantus [member]
Disclosure of geographical areas [line items]
Net sales	684	760
Europe [member] | Pharmaceuticals [member] | Diabetes & Cardiovascular [member] | Toujeo [member]
Disclosure of geographical areas [line items]
Net sales	290	217
Europe [member] | Pharmaceuticals [member] | Established Prescription Products [member]
Disclosure of geographical areas [line items]
Net sales	3,330	3,494
Europe [member] | Pharmaceuticals [member] | Established Prescription Products [member] | Lovenox [member]
Disclosure of geographical areas [line items]
Net sales	870	951
Europe [member] | Pharmaceuticals [member] | Established Prescription Products [member] | Plavix [member]
Disclosure of geographical areas [line items]
Net sales	147	150
Europe [member] | Pharmaceuticals [member] | Specialty Care [member]
Disclosure of geographical areas [line items]
Net sales	2,004	1,865
Europe [member] | Pharmaceuticals [member] | Specialty Care [member] | Aubagio [member]
Disclosure of geographical areas [line items]
Net sales	385	387
Europe [member] | Pharmaceuticals [member] | Specialty Care [member] | Cerezyme [member]
Disclosure of geographical areas [line items]
Net sales	270	281
Europe [member] | Pharmaceuticals [member] | Specialty Care [member] | Myozyme/Lumizyme [member]
Disclosure of geographical areas [line items]
Net sales	374	352
Europe [member] | Pharmaceuticals [member] | Specialty Care [member] | Jevtana [member]
Disclosure of geographical areas [line items]
Net sales	158	148
Europe [member] | Pharmaceuticals [member] | Specialty Care [member] | Dupixent [member]
Disclosure of geographical areas [line items]
Net sales	75	2
Europe [member] | Pharmaceuticals [member] | Generics [member]
Disclosure of geographical areas [line items]
Net sales	568	751
Europe [member] | Consumer Healthcare segment [member]
Disclosure of geographical areas [line items]
Net sales	1,403	1,410
Europe [member] | Consumer Healthcare segment [member] | Allegra [member]
Disclosure of geographical areas [line items]
Net sales	17	12
Europe [member] | Consumer Healthcare segment [member] | Doliprane [member]
Disclosure of geographical areas [line items]
Net sales	281	277
Europe [member] | Consumer Healthcare segment [member] | Dulcolax [member]
Disclosure of geographical areas [line items]
Net sales	99	93
Europe [member] | Consumer Healthcare segment [member] | Pharmaton [member]
Disclosure of geographical areas [line items]
Net sales	19	20
Europe [member] | Vaccines [member]
Disclosure of geographical areas [line items]
Net sales	728	630
Europe [member] | Vaccines [member] | Polio Pertussis Hib Vaccines [member]
Disclosure of geographical areas [line items]
Net sales	296	300
Europe [member] | Vaccines [member] | Influenza Vaccines [member]
Disclosure of geographical areas [line items]
Net sales	177	113
Europe [member] | Net sales before IFRS 15 impacts [member]
Disclosure of geographical areas [line items]
Net sales		9,525		8,679
Europe [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member]
Disclosure of geographical areas [line items]
Net sales		7,473		7,532
Europe [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Diabetes & Cardiovascular [member]
Disclosure of geographical areas [line items]
Net sales		1,375		1,381
Europe [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Diabetes & Cardiovascular [member] | Lantus [member]
Disclosure of geographical areas [line items]
Net sales		760		878
Europe [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Diabetes & Cardiovascular [member] | Toujeo [member]
Disclosure of geographical areas [line items]
Net sales		217		120
Europe [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Established Prescription Products [member]
Disclosure of geographical areas [line items]
Net sales		3,473		3,642
Europe [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Established Prescription Products [member] | Lovenox [member]
Disclosure of geographical areas [line items]
Net sales		951		1,027
Europe [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Established Prescription Products [member] | Plavix [member]
Disclosure of geographical areas [line items]
Net sales		150		162
Europe [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Specialty Care [member]
Disclosure of geographical areas [line items]
Net sales		1,865		1,707
Europe [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Specialty Care [member] | Aubagio [member]
Disclosure of geographical areas [line items]
Net sales		387		308
Europe [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Specialty Care [member] | Cerezyme [member]
Disclosure of geographical areas [line items]
Net sales		281		280
Europe [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Specialty Care [member] | Myozyme/Lumizyme [member]
Disclosure of geographical areas [line items]
Net sales		352		327
Europe [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Specialty Care [member] | Jevtana [member]
Disclosure of geographical areas [line items]
Net sales		148		139
Europe [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Specialty Care [member] | Dupixent [member]
Disclosure of geographical areas [line items]
Net sales		2
Europe [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Generics [member]
Disclosure of geographical areas [line items]
Net sales		760		802
Europe [member] | Net sales before IFRS 15 impacts [member] | Consumer Healthcare segment [member]
Disclosure of geographical areas [line items]
Net sales		1,422		879
Europe [member] | Net sales before IFRS 15 impacts [member] | Consumer Healthcare segment [member] | Allegra [member]
Disclosure of geographical areas [line items]
Net sales		12		9
Europe [member] | Net sales before IFRS 15 impacts [member] | Consumer Healthcare segment [member] | Doliprane [member]
Disclosure of geographical areas [line items]
Net sales		277		260
Europe [member] | Net sales before IFRS 15 impacts [member] | Vaccines [member]
Disclosure of geographical areas [line items]
Net sales		630		268
Europe [member] | Net sales before IFRS 15 impacts [member] | Vaccines [member] | Polio Pertussis Hib Vaccines [member]
Disclosure of geographical areas [line items]
Net sales		300		105
Europe [member] | Net sales before IFRS 15 impacts [member] | Vaccines [member] | Influenza Vaccines [member]
Disclosure of geographical areas [line items]
Net sales		113		83
US [member]
Disclosure of geographical areas [line items]
Net sales	11,540	11,855		12,391
US [member] | Pharmaceuticals [member]
Disclosure of geographical areas [line items]
Net sales	7,897	8,152
US [member] | Pharmaceuticals [member] | Diabetes & Cardiovascular [member]
Disclosure of geographical areas [line items]
Net sales	2,635	3,530
US [member] | Pharmaceuticals [member] | Diabetes & Cardiovascular [member] | Lantus [member]
Disclosure of geographical areas [line items]
Net sales	1,614	2,542
US [member] | Pharmaceuticals [member] | Diabetes & Cardiovascular [member] | Toujeo [member]
Disclosure of geographical areas [line items]
Net sales	344	455
US [member] | Pharmaceuticals [member] | Established Prescription Products [member]
Disclosure of geographical areas [line items]
Net sales	751	1,269
US [member] | Pharmaceuticals [member] | Established Prescription Products [member] | Lovenox [member]
Disclosure of geographical areas [line items]
Net sales	38	58
US [member] | Pharmaceuticals [member] | Established Prescription Products [member] | Plavix [member]
Disclosure of geographical areas [line items]
Net sales		1
US [member] | Pharmaceuticals [member] | Specialty Care [member]
Disclosure of geographical areas [line items]
Net sales	4,387	3,203
US [member] | Pharmaceuticals [member] | Specialty Care [member] | Aubagio [member]
Disclosure of geographical areas [line items]
Net sales	1,157	1,084
US [member] | Pharmaceuticals [member] | Specialty Care [member] | Cerezyme [member]
Disclosure of geographical areas [line items]
Net sales	174	177
US [member] | Pharmaceuticals [member] | Specialty Care [member] | Myozyme/Lumizyme [member]
Disclosure of geographical areas [line items]
Net sales	284	262
US [member] | Pharmaceuticals [member] | Specialty Care [member] | Jevtana [member]
Disclosure of geographical areas [line items]
Net sales	179	159
US [member] | Pharmaceuticals [member] | Specialty Care [member] | Dupixent [member]
Disclosure of geographical areas [line items]
Net sales	660	216
US [member] | Pharmaceuticals [member] | Generics [member]
Disclosure of geographical areas [line items]
Net sales	124	150
US [member] | Consumer Healthcare segment [member]
Disclosure of geographical areas [line items]
Net sales	1,066	1,133
US [member] | Consumer Healthcare segment [member] | Allegra [member]
Disclosure of geographical areas [line items]
Net sales	207	233
US [member] | Consumer Healthcare segment [member] | Dulcolax [member]
Disclosure of geographical areas [line items]
Net sales	62	61
US [member] | Consumer Healthcare segment [member] | Gold Bond [member]
Disclosure of geographical areas [line items]
Net sales	207	198
US [member] | Vaccines [member]
Disclosure of geographical areas [line items]
Net sales	2,577	2,570
US [member] | Vaccines [member] | Polio Pertussis Hib Vaccines [member]
Disclosure of geographical areas [line items]
Net sales	397	435
US [member] | Vaccines [member] | Influenza Vaccines [member]
Disclosure of geographical areas [line items]
Net sales	1,233	1,128
US [member] | Net sales before IFRS 15 impacts [member]
Disclosure of geographical areas [line items]
Net sales		11,855		12,391
US [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member]
Disclosure of geographical areas [line items]
Net sales		8,152		8,913
US [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Diabetes & Cardiovascular [member]
Disclosure of geographical areas [line items]
Net sales		3,530		4,511
US [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Diabetes & Cardiovascular [member] | Lantus [member]
Disclosure of geographical areas [line items]
Net sales		2,542		3,528
US [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Diabetes & Cardiovascular [member] | Toujeo [member]
Disclosure of geographical areas [line items]
Net sales		455		475
US [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Established Prescription Products [member]
Disclosure of geographical areas [line items]
Net sales		1,269		1,490
US [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Established Prescription Products [member] | Lovenox [member]
Disclosure of geographical areas [line items]
Net sales		58		54
US [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Established Prescription Products [member] | Plavix [member]
Disclosure of geographical areas [line items]
Net sales		1		1
US [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Specialty Care [member]
Disclosure of geographical areas [line items]
Net sales		3,203		2,737
US [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Specialty Care [member] | Aubagio [member]
Disclosure of geographical areas [line items]
Net sales		1,084		908
US [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Specialty Care [member] | Cerezyme [member]
Disclosure of geographical areas [line items]
Net sales		177		181
US [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Specialty Care [member] | Myozyme/Lumizyme [member]
Disclosure of geographical areas [line items]
Net sales		262		240
US [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Specialty Care [member] | Jevtana [member]
Disclosure of geographical areas [line items]
Net sales		159		152
US [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Specialty Care [member] | Dupixent [member]
Disclosure of geographical areas [line items]
Net sales		216
US [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Generics [member]
Disclosure of geographical areas [line items]
Net sales		150		175
US [member] | Net sales before IFRS 15 impacts [member] | Consumer Healthcare segment [member]
Disclosure of geographical areas [line items]
Net sales		1,133		938
US [member] | Net sales before IFRS 15 impacts [member] | Consumer Healthcare segment [member] | Allegra [member]
Disclosure of geographical areas [line items]
Net sales		233		243
US [member] | Net sales before IFRS 15 impacts [member] | Vaccines [member]
Disclosure of geographical areas [line items]
Net sales		2,570		2,540
US [member] | Net sales before IFRS 15 impacts [member] | Vaccines [member] | Polio Pertussis Hib Vaccines [member]
Disclosure of geographical areas [line items]
Net sales		435		405
US [member] | Net sales before IFRS 15 impacts [member] | Vaccines [member] | Influenza Vaccines [member]
Disclosure of geographical areas [line items]
Net sales		1,128		1,117
Other Countries in Segement Results [member]
Disclosure of geographical areas [line items]
Net sales	13,489	13,692
Other Countries in Segement Results [member] | Pharmaceuticals [member]
Disclosure of geographical areas [line items]
Net sales	9,485	9,536
Other Countries in Segement Results [member] | Pharmaceuticals [member] | Diabetes & Cardiovascular [member]
Disclosure of geographical areas [line items]
Net sales	2,047	2,003
Other Countries in Segement Results [member] | Pharmaceuticals [member] | Diabetes & Cardiovascular [member] | Lantus [member]
Disclosure of geographical areas [line items]
Net sales	1,267	1,323
Other Countries in Segement Results [member] | Pharmaceuticals [member] | Diabetes & Cardiovascular [member] | Toujeo [member]
Disclosure of geographical areas [line items]
Net sales	206	144
Other Countries in Segement Results [member] | Pharmaceuticals [member] | Established Prescription Products [member]
Disclosure of geographical areas [line items]
Net sales	4,762	5,055
Other Countries in Segement Results [member] | Pharmaceuticals [member] | Established Prescription Products [member] | Lovenox [member]
Disclosure of geographical areas [line items]
Net sales	557	565
Other Countries in Segement Results [member] | Pharmaceuticals [member] | Established Prescription Products [member] | Plavix [member]
Disclosure of geographical areas [line items]
Net sales	1,293	1,319
Other Countries in Segement Results [member] | Pharmaceuticals [member] | Specialty Care [member]
Disclosure of geographical areas [line items]
Net sales	1,878	1,610
Other Countries in Segement Results [member] | Pharmaceuticals [member] | Specialty Care [member] | Aubagio [member]
Disclosure of geographical areas [line items]
Net sales	105	96
Other Countries in Segement Results [member] | Pharmaceuticals [member] | Specialty Care [member] | Cerezyme [member]
Disclosure of geographical areas [line items]
Net sales	267	273
Other Countries in Segement Results [member] | Pharmaceuticals [member] | Specialty Care [member] | Myozyme/Lumizyme [member]
Disclosure of geographical areas [line items]
Net sales	182	175
Other Countries in Segement Results [member] | Pharmaceuticals [member] | Specialty Care [member] | Jevtana [member]
Disclosure of geographical areas [line items]
Net sales	85	79
Other Countries in Segement Results [member] | Pharmaceuticals [member] | Specialty Care [member] | Dupixent [member]
Disclosure of geographical areas [line items]
Net sales	53	1
Other Countries in Segement Results [member] | Pharmaceuticals [member] | Generics [member]
Disclosure of geographical areas [line items]
Net sales	798	868
Other Countries in Segement Results [member] | Consumer Healthcare segment [member]
Disclosure of geographical areas [line items]
Net sales	2,191	2,255
Other Countries in Segement Results [member] | Consumer Healthcare segment [member] | Allegra [member]
Disclosure of geographical areas [line items]
Net sales	172	177
Other Countries in Segement Results [member] | Consumer Healthcare segment [member] | Doliprane [member]
Disclosure of geographical areas [line items]
Net sales	52	46
Other Countries in Segement Results [member] | Consumer Healthcare segment [member] | Dulcolax [member]
Disclosure of geographical areas [line items]
Net sales	55	56
Other Countries in Segement Results [member] | Consumer Healthcare segment [member] | Pharmaton [member]
Disclosure of geographical areas [line items]
Net sales	71	79
Other Countries in Segement Results [member] | Consumer Healthcare segment [member] | Gold Bond [member]
Disclosure of geographical areas [line items]
Net sales	4	3
Other Countries in Segement Results [member] | Vaccines [member]
Disclosure of geographical areas [line items]
Net sales	1,813	1,901
Other Countries in Segement Results [member] | Vaccines [member] | Polio Pertussis Hib Vaccines [member]
Disclosure of geographical areas [line items]
Net sales	1,056	1,092
Other Countries in Segement Results [member] | Vaccines [member] | Influenza Vaccines [member]
Disclosure of geographical areas [line items]
Net sales	€ 298	348
Other Countries in Segement Results [member] | Net sales before IFRS 15 impacts [member]
Disclosure of geographical areas [line items]
Net sales		13,675		12,751
Other Countries in Segement Results [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member]
Disclosure of geographical areas [line items]
Net sales		9,497		9,469
Other Countries in Segement Results [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Diabetes & Cardiovascular [member]
Disclosure of geographical areas [line items]
Net sales		2,000		1,907
Other Countries in Segement Results [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Diabetes & Cardiovascular [member] | Lantus [member]
Disclosure of geographical areas [line items]
Net sales		1,320		1,308
Other Countries in Segement Results [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Diabetes & Cardiovascular [member] | Toujeo [member]
Disclosure of geographical areas [line items]
Net sales		144		54
Other Countries in Segement Results [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Established Prescription Products [member]
Disclosure of geographical areas [line items]
Net sales		5,019		5,179
Other Countries in Segement Results [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Established Prescription Products [member] | Lovenox [member]
Disclosure of geographical areas [line items]
Net sales		566		555
Other Countries in Segement Results [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Established Prescription Products [member] | Plavix [member]
Disclosure of geographical areas [line items]
Net sales		1,320		1,381
Other Countries in Segement Results [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Specialty Care [member]
Disclosure of geographical areas [line items]
Net sales		1,610		1,506
Other Countries in Segement Results [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Specialty Care [member] | Aubagio [member]
Disclosure of geographical areas [line items]
Net sales		96		79
Other Countries in Segement Results [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Specialty Care [member] | Cerezyme [member]
Disclosure of geographical areas [line items]
Net sales		272		287
Other Countries in Segement Results [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Specialty Care [member] | Myozyme/Lumizyme [member]
Disclosure of geographical areas [line items]
Net sales		175		158
Other Countries in Segement Results [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Specialty Care [member] | Jevtana [member]
Disclosure of geographical areas [line items]
Net sales		79		67
Other Countries in Segement Results [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Specialty Care [member] | Dupixent [member]
Disclosure of geographical areas [line items]
Net sales		1
Other Countries in Segement Results [member] | Net sales before IFRS 15 impacts [member] | Pharmaceuticals [member] | Generics [member]
Disclosure of geographical areas [line items]
Net sales		868		877
Other Countries in Segement Results [member] | Net sales before IFRS 15 impacts [member] | Consumer Healthcare segment [member]
Disclosure of geographical areas [line items]
Net sales		2,277		1,513
Other Countries in Segement Results [member] | Net sales before IFRS 15 impacts [member] | Consumer Healthcare segment [member] | Allegra [member]
Disclosure of geographical areas [line items]
Net sales		178		165
Other Countries in Segement Results [member] | Net sales before IFRS 15 impacts [member] | Consumer Healthcare segment [member] | Doliprane [member]
Disclosure of geographical areas [line items]
Net sales		46		49
Other Countries in Segement Results [member] | Net sales before IFRS 15 impacts [member] | Vaccines [member]
Disclosure of geographical areas [line items]
Net sales		1,901		1,769
Other Countries in Segement Results [member] | Net sales before IFRS 15 impacts [member] | Vaccines [member] | Polio Pertussis Hib Vaccines [member]
Disclosure of geographical areas [line items]
Net sales		1,092		985
Other Countries in Segement Results [member] | Net sales before IFRS 15 impacts [member] | Vaccines [member] | Influenza Vaccines [member]
Disclosure of geographical areas [line items]
Net sales		€ 348		€ 321
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Segment Information - Schedule

Segment Information - Schedule of Segment Results (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
Disclosure of operating segments [line items]
Net sales	€ 34,463	€ 35,072	[1]	€ 33,809	[1]
Other revenues	1,214	1,149	[1]	887	[1]
Cost of sales	(11,435)	(11,613)	[1]	(10,701)	[1]
Research and development expenses	(5,894)	(5,472)	[1]	(5,172)	[1]
Selling and general expenses	(9,859)	(10,072)	[1]	(9,478)	[1]
Share of profit/(loss) from investments accounted for using the equity method	499	85		136
Net income attributable to non-controlling interests	104	121	[1]	91	[1]
Pharmaceuticals [member]
Disclosure of operating segments [line items]
Net sales	24,685	25,173
Consumer Healthcare segment [member]
Disclosure of operating segments [line items]
Net sales	4,660	4,798		3,330
Vaccines [member]
Disclosure of operating segments [line items]
Net sales	5,118	5,101
New segment reporting model [member] | Pharmaceuticals [member]
Disclosure of operating segments [line items]
Net sales	24,685	25,173
Other revenues	252	287
Cost of sales	(6,738)	(6,766)
Research and development expenses	(4,572)	(4,056)
Selling and general expenses	(5,431)	(5,649)
Other operating income and expenses	(37)	34
Share of profit/(loss) from investments accounted for using the equity method	425	212
Net income attributable to non-controlling interests	(96)	(110)
Business operating income	8,488	9,125
New segment reporting model [member] | Consumer Healthcare segment [member]
Disclosure of operating segments [line items]
Net sales	4,660	4,798
Cost of sales	(1,539)	(1,612)
Research and development expenses	(143)	(123)
Selling and general expenses	(1,534)	(1,645)
Other operating income and expenses	101	94
Share of profit/(loss) from investments accounted for using the equity method	1	1
Net income attributable to non-controlling interests	(10)	(15)
Business operating income	1,536	1,498
New segment reporting model [member] | Vaccines [member]
Disclosure of operating segments [line items]
Net sales	5,118	5,101
Other revenues	962	862
Cost of sales	(2,854)	(2,798)
Research and development expenses	(555)	(557)
Selling and general expenses	(710)	(728)
Other operating income and expenses	(4)	(107)
Share of profit/(loss) from investments accounted for using the equity method	(3)	1
Business operating income	1,954	1,774
New segment reporting model [member] | Other segment [member]
Disclosure of operating segments [line items]
Cost of sales	(190)	(271)
Research and development expenses	(624)	(736)
Selling and general expenses	(2,156)	(2,050)
Other operating income and expenses	(124)	(17)
Business operating income	(3,094)	(3,074)
New segment reporting model [member] | Reportable segments [member]
Disclosure of operating segments [line items]
Net sales	34,463	35,072
Other revenues	1,214	1,149
Cost of sales	(11,321)	(11,447)
Research and development expenses	(5,894)	(5,472)
Selling and general expenses	(9,831)	(10,072)
Other operating income and expenses	(64)	4
Share of profit/(loss) from investments accounted for using the equity method	423	214
Net income attributable to non-controlling interests	(106)	(125)
Business operating income	€ 8,884	9,323
Previous segment reporting model [member] | Pharmaceuticals [member]
Disclosure of operating segments [line items]
Net sales		29,971		29,232
Other revenues		287		274
Cost of sales		(8,630)		(8,348)
Research and development expenses		(4,835)		(4,618)
Selling and general expenses		(9,190)		(8,735)
Other operating income and expenses		180		(1)
Share of profit/(loss) from investments accounted for using the equity method		213		131
Net income attributable to non-controlling interests		(125)		(112)
Business operating income		7,871		7,823
Previous segment reporting model [member] | Vaccines [member]
Disclosure of operating segments [line items]
Net sales		5,101		4,577
Other revenues		862		613
Cost of sales		(2,817)		(2,353)
Research and development expenses		(637)		(554)
Selling and general expenses		(881)		(743)
Other operating income and expenses		(108)		(14)
Share of profit/(loss) from investments accounted for using the equity method		1		48
Net income attributable to non-controlling interests				(1)
Business operating income		1,521		1,573
Previous segment reporting model [member] | Other segment [member]
Disclosure of operating segments [line items]
Selling and general expenses		(1)
Other operating income and expenses		(68)		(112)
Business operating income		(69)		(112)
Previous segment reporting model [member] | Reportable segments [member]
Disclosure of operating segments [line items]
Net sales		35,072		33,809
Other revenues		1,149		887
Cost of sales		(11,447)		(10,701)
Research and development expenses		(5,472)		(5,172)
Selling and general expenses		(10,072)		(9,478)
Other operating income and expenses		4		(127)
Share of profit/(loss) from investments accounted for using the equity method		214		179
Net income attributable to non-controlling interests		(125)		(113)
Business operating income		€ 9,323		€ 9,284
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Segment Information - Schedul_2

Segment Information - Schedule of Segment Results (Parenthetical) (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
Disclosure of operating segments [line items]
Net sales	€ 34,463	€ 35,072	[1]	€ 33,809	[1]
Consumer Healthcare segment [member]
Disclosure of operating segments [line items]
Net sales	€ 4,660	€ 4,798		€ 3,330
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Segment Information - Schedul_3

Segment Information - Schedule of Reconciliation Between Business Operating Income for the Segments and Income Before Tax and Investments Accounted for Using the Equity Method (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016		Dec. 30, 2016
Disclosure of operating segments [line items]
Share of profit/(loss) from investments accounted for using the equity method	€ 499	€ 85		€ 136
Net income attributable to non-controlling interests	104	121	[1]	91	[1]
Fair value remeasurement of contingent consideration	117	(159)	[1]	(135)	[1]
Restructuring costs and similar items	(1,480)	(731)		(879)
Other gains and losses, and litigation	502	(215)	[1]	211	[1]	€ 211
Operating income	4,676	5,804	[1]	6,531	[1]
Financial expenses	(435)	(420)	[1]	(924)	[1]
Financial income	164	147	[1]	68	[1]
Income before tax and investments accounted for using the equity method	4,405	5,531		5,675
Operating Segments [member]
Disclosure of operating segments [line items]
Business operating income	8,884	9,323		9,284
Material reconciling items [member]
Disclosure of operating segments [line items]
Share of profit/(loss) from investments accounted for using the equity method	(423)	(214)		(179)
Net income attributable to non-controlling interests	106	125		113
Amortization and impairment of intangible assets	(2,888)	(2,159)		(1,884)
Fair value remeasurement of contingent consideration	117	(159)		(135)
Expenses arising from the impact of acquisitions on inventories	(114)	(166)
Restructuring costs and similar items	(1,480)	(731)		(879)
Other expenses related to business combinations	(28)
Other gains and losses, and litigation	€ 502	€ (215)		€ 211
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Segment Information - Schedul_4

Segment Information - Schedule of Reconciliation Between Business Operating Income for the Segments and Income Before Tax and Investments Accounted for Using the Equity Method (Parenthetical) (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2016
European Generics Business [member]
Disclosure of operating segments [line items]
Gain from divestiture of business	€ 510
Sanofi Pasteur MSD [member]
Disclosure of operating segments [line items]
Other costs of Divestment in Associates and Joint Ventures		€ 52
Alnylam Pharmaceuticals, Inc [member]
Disclosure of operating segments [line items]
Impairment loss		€ 457

Segment Information - Schedul_5

Segment Information - Schedule of Acquisition of Intangible Assets, Property, Plant and Equipment and Investments Accounted for Using the Equity Method by Segment (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Pharmaceuticals [member]
Disclosure of operating segments [line items]
Investments accounted for using the equity method	€ 3,352
Acquisitions of property, plant and equipment	1,046
Acquisitions of other intangible assets	434
Pharmaceuticals [member] | New segment reporting model [member]
Disclosure of operating segments [line items]
Investments accounted for using the equity method		€ 2,815
Acquisitions of property, plant and equipment		1,033
Acquisitions of other intangible assets		367
Pharmaceuticals [member] | Previous segment reporting model [member]
Disclosure of operating segments [line items]
Investments accounted for using the equity method			€ 2,888
Acquisitions of property, plant and equipment			904
Acquisitions of other intangible assets			807
Consumer Healthcare segment [member]
Disclosure of operating segments [line items]
Investments accounted for using the equity method	20
Acquisitions of property, plant and equipment	5
Acquisitions of other intangible assets	7
Consumer Healthcare segment [member] | New segment reporting model [member]
Disclosure of operating segments [line items]
Investments accounted for using the equity method		19
Acquisitions of property, plant and equipment		9
Acquisitions of other intangible assets		9
Vaccines [member]
Disclosure of operating segments [line items]
Investments accounted for using the equity method	30
Acquisitions of property, plant and equipment	364
Acquisitions of other intangible assets	121
Vaccines [member] | New segment reporting model [member]
Disclosure of operating segments [line items]
Investments accounted for using the equity method		13
Acquisitions of property, plant and equipment		346
Acquisitions of other intangible assets		192
Vaccines [member] | Previous segment reporting model [member]
Disclosure of operating segments [line items]
Investments accounted for using the equity method			4
Acquisitions of property, plant and equipment			315
Acquisitions of other intangible assets			57
Reportable segments [member]
Disclosure of operating segments [line items]
Investments accounted for using the equity method	3,402
Acquisitions of property, plant and equipment	1,415
Acquisitions of other intangible assets	€ 562
Reportable segments [member] | New segment reporting model [member]
Disclosure of operating segments [line items]
Investments accounted for using the equity method		2,847
Acquisitions of property, plant and equipment		1,388
Acquisitions of other intangible assets		€ 568
Reportable segments [member] | Previous segment reporting model [member]
Disclosure of operating segments [line items]
Investments accounted for using the equity method			2,892
Acquisitions of property, plant and equipment			1,219
Acquisitions of other intangible assets			€ 864

Segment Information - Summary_2

Segment Information - Summary of Geographical Information on Net Sales and Non-Current Assets (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
Disclosure of geographical areas [line items]
Net sales	€ 34,463	€ 35,072	[1]	€ 33,809	[1]
Property, plant and equipment	9,651	9,579	[1]	10,019	[1]
Goodwill	44,235	40,264	[1]	40,287	[1]
Other intangible assets	21,889	13,080	[1]	10,879	[1]
Reportable geographical zones [member]
Disclosure of geographical areas [line items]
Net sales	34,463	35,072		33,809
Property, plant and equipment	9,651	9,579		10,019
Goodwill	44,235	40,264		40,287
Other intangible assets	21,889	13,080		10,879
Europe [member]
Disclosure of geographical areas [line items]
Net sales	9,434	9,525		8,679
Property, plant and equipment	5,871	5,969		6,068
Other intangible assets	8,058	6,171		3,612
France [member]
Disclosure of geographical areas [line items]
Net sales	2,319	2,330		2,206
Property, plant and equipment	3,163	3,180		3,413
North America [member]
Disclosure of geographical areas [line items]
Net sales	12,193	12,460		12,963
Property, plant and equipment	2,719	2,560		2,850
Other intangible assets	11,190	5,210		5,430
US [member]
Disclosure of geographical areas [line items]
Net sales	11,540	11,855		12,391
Property, plant and equipment	2,238	2,142		2,447
Other countries [member]
Disclosure of geographical areas [line items]
Net sales	13,489	13,692		12,167
Property, plant and equipment	1,061	1,050		1,101
Other intangible assets	€ 2,641	€ 1,699		€ 1,837
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Exchanged_Held-For-Exchange A_3

Exchanged/Held-For-Exchange Animal Health Business - Summary of Assets and Liabilities Held for Sale or Exchange (Detail) - EUR (€) € in Millions		Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016		Dec. 31, 2015	[1],[2]
Assets
Property, plant and equipment		€ 9,651	€ 9,579	[1]	€ 10,019	[1]
Goodwill		44,235	40,264	[1]	40,287	[1]
Other intangible assets		21,889	13,080	[1]	10,879	[1]
Investments accounted for using the equity method		3,402	2,847	[1]	2,892	[1]
Other non-currentassets		2,971	3,364	[1]	2,820	[1]
Deferred tax assets		4,613	4,291	[1]	4,670	[1]
Inventories		7,477	6,818	[1]	6,896	[1]
Accounts receivable		7,260	7,216	[1]	7,311	[1]
Other current assets		2,917	2,005	[1]	2,211	[1]
Cash and cash equivalents		6,925	10,315	[1],[2]	10,273	[1],[2]	€ 9,148
Total assets held for sale or exchange		68	34	[1]	6,421	[1]
Liabilities
Long-term debt		22,007	14,326	[1]	16,815	[1]
Non-current provisions		8,613	9,154	[1]	8,834	[1]
Deferred tax liabilities		3,414	1,605	[1]	2,292	[1]
Current debt		2,633	1,275	[1]	1,764	[1]
Other current liabilities		€ 5,112	€ 5,093		5,824
Total liabilities related to assets held for sale or exchange	[1]				1,195
Animal Health Business [member]
Assets
Property, plant and equipment					811
Goodwill					1,560
Other intangible assets					2,227
Investments accounted for using the equity method					12
Other non-currentassets					41
Deferred tax assets					180
Inventories					629
Accounts receivable					471
Other current assets					83
Cash and cash equivalents					362
Total assets held for sale or exchange					6,376
Liabilities
Long-term debt					6
Non-current provisions					134
Deferred tax liabilities					198
Current debt					148
Accounts payable					241
Other current liabilities					438
Total liabilities related to assets held for sale or exchange					€ 1,165
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).
[2]	For 2016, the cash flows of the Animal Health business are presented separately in accordance with IFRS 5 (Non-Current Assets Held for Sale and Discontinued Operations). For 2017, all of the cash flows generated by the exchange of the Animal Health business for the Consumer Healthcare business of Boehringer Ingelheim (BI) are described in note (i) below.

Exchanged_Held-For-Exchange A_4

Exchanged/Held-For-Exchange Animal Health Business - Additional Information (Detail) € in Millions	Dec. 31, 2016EUR (€)
Animal Health Business [member]
Disclosure of assets held for sale [line items]
Short-term debt	€ 954

Exchanged_Held-For-Exchange A_5

Exchanged/Held-For-Exchange Animal Health Business - Summary of Main Items Included in Net Income/(Loss) of Held-for-Exchange Animal Health Business (Detail) - EUR (€) € in Millions		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
Disclosure of net income loss of held for exchange animal health business [line items]
Net sales		€ 34,463	€ 35,072	[1]	€ 33,809	[1]
Gross profit		24,242	24,608	[1]	23,995	[1]
Operating income		4,676	5,804	[1]	6,531	[1]
Net income/(loss) of the exchanged/held-for-exchange Animal Health business	[2]	(13)	4,643	[1],[3]	314	[1],[3]
Animal Health Business [member]
Disclosure of net income loss of held for exchange animal health business [line items]
Net sales					2,708
Gross profit					1,850
Operating income					678
Income before tax and investments accounted for using the equity method		(16)	6,343		672
Income tax expense		3	(1,700)		(359)
Net income/(loss) of the exchanged/held-for-exchange Animal Health business		€ (13)	€ 4,643		€ 314
[1]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).
[2]	The results of the Animal Health business, and the gain on the divestment of that business, are presented separately in accordance with IFRS 5 (Non-Current Assets Held for Sale and Discontinued Operations); (see Notes D.2. and D.36.).
[3]	For 2016, the cash flows of the Animal Health business are presented separately in accordance with IFRS 5 (Non-Current Assets Held for Sale and Discontinued Operations). For 2017, all of the cash flows generated by the exchange of the Animal Health business for the Consumer Healthcare business of Boehringer Ingelheim (BI) are described in note (i) below.

Exchanged_Held-For-Exchange A_6

Exchanged/Held-For-Exchange Animal Health Business - Summary of Main Items Included in Net Income/(Loss) of Held-for-Exchange Animal Health Business (Parenthetical) (Detail) € in Millions	12 Months Ended
	Dec. 31, 2017EUR (€)
Boehringer Ingelheim's Consumer Healthcare business [member]
Disclosure of net income loss of held for exchange animal health business [line items]
Consideration received	€ 10,557

Exchanged_Held-For-Exchange A_7

Exchanged/Held-For-Exchange Animal Health Business - Summary of Basic and Diluted Earnings Per Share for Held-for-Exchange Animal Health Business (Detail) - EUR (€) € / shares in Units, € in Millions, shares in Millions		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017		Dec. 31, 2016
Disclosure of basic and diluted earnings per share for the exchanged/held-for-exchange Animal Health business [line items]
Net income/(loss) of the exchanged/held-for-exchange Animal Health business	[1]	€ (13)	€ 4,643	[2],[3]	€ 314	[2],[3]
Average number of shares outstanding		1,247.1	1,256.9	[3]	1,286.6	[3]
Average number of shares after dilution		1,255.2	1,266.8	[3]	1,296	[3]
Basic earnings per share		€ 3.45	€ 6.70	[3]	€ 3.66	[3]
Diluted earnings per share		€ 3.43	€ 6.64	[3]	€ 3.63	[3]
Animal Health Business [member]
Disclosure of basic and diluted earnings per share for the exchanged/held-for-exchange Animal Health business [line items]
Net income/(loss) of the exchanged/held-for-exchange Animal Health business		€ (13)	€ 4,643		€ 314
Basic earnings per share		€ (0.01)	€ 3.69		€ 0.24
Diluted earnings per share		€ (0.01)	€ 3.67		€ 0.24
[1]	The results of the Animal Health business, and the gain on the divestment of that business, are presented separately in accordance with IFRS 5 (Non-Current Assets Held for Sale and Discontinued Operations); (see Notes D.2. and D.36.).
[2]	For 2016, the cash flows of the Animal Health business are presented separately in accordance with IFRS 5 (Non-Current Assets Held for Sale and Discontinued Operations). For 2017, all of the cash flows generated by the exchange of the Animal Health business for the Consumer Healthcare business of Boehringer Ingelheim (BI) are described in note (i) below.
[3]	Includes the effects of first-time application of IFRS 15 on revenue recognition (see Note A.2.1.1.).

Principal Accountants' Fees a_3

Principal Accountants' Fees and Services - Disclosure of Accountants' Fees and Services (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Ernst and Young [member]
Disclosure of audit fees and other services [line items]
Statutory audit of separate and consolidated financial statements	77.00%	73.00%
Services other than statutory audit	23.00%	27.00%
Auditor's remuneration, Total Percentage	100.00%	100.00%
Price Water House Coopers [member]
Disclosure of audit fees and other services [line items]
Statutory audit of separate and consolidated financial statements	94.00%	98.00%
Services other than statutory audit	6.00%	2.00%
Auditor's remuneration, Total Percentage	100.00%	100.00%
Ernst and Young [member]
Disclosure of audit fees and other services [line items]
Statutory audit of separate and consolidated financial statements	€ 16.6	€ 16.4
Services other than statutory audit	5	6
Audit-related services	4	4.9
Tax	0	0
Other	1	1.1
Total	21.6	22.4
Price Water House Coopers [member]
Disclosure of audit fees and other services [line items]
Statutory audit of separate and consolidated financial statements	16.8	16.8
Services other than statutory audit	1	0.4
Audit-related services	0.7	0.4
Tax	0	0
Other	0.3
Total	€ 17.8	€ 17.2

Principal Accountants' Fees a_4

Principal Accountants' Fees and Services - Disclosure of Accountants' Fees and Services (Parenthetical) (Detail) - EUR (€) € in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Ernst and Young [member]
Disclosure of audit fees and other services [line items]
Audit of the financial statements of the parent company and its French subsidiaries	€ 8.1	€ 7.6
Audit-related services charged to the parent company and its French subsidiaries	3.9	4.8
Price Water House Coopers [member]
Disclosure of audit fees and other services [line items]
Audit of the financial statements of the parent company and its French subsidiaries	7.7	7.8
Audit-related services charged to the parent company and its French subsidiaries	€ 0.7	€ 0.3

Principal Fully Consolidated Co

Principal Fully Consolidated Companies - Summary of Principal Companies and their Country of Incorporation (Detail)	12 Months Ended
	Dec. 31, 2018
Hoechst GmbH [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Hoechst GmbH
Country	Germany
Financial interest	100.00%
Sanofi Aventis Deutschland GmbH [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis Deutschland GmbH
Country	Germany
Financial interest	100.00%
Aventis Beteiligungsverwaltung Gmbh [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Aventis Beteiligungsverwaltung GmbH
Country	Germany
Financial interest	100.00%
Sanofi Aventis GmbH [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis GmbH
Country	Austria
Financial interest	100.00%
Sanofi Belgium [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi Belgium
Country	Belgium
Financial interest	100.00%
Sanofi European Treasury Center [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi European Treasury Center
Country	Belgium
Financial interest	100.00%
Ablynx N.V [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Ablynx N.V.
Country	Belgium
Financial interest	100.00%
Genzyme Flanders BVBA [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Genzyme Flanders BVBA
Country	Belgium
Financial interest	100.00%
Sanofi-Aventis Denmark A/S [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis Denmark A/S
Country	Denmark
Financial interest	100.00%
Sanofi-Aventis SA [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis SA
Country	Spain
Financial interest	100.00%
Sanofi Oy [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi Oy
Country	Finland
Financial interest	100.00%
Sanofi [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi
Country	France
Financial interest	100.00%
Sanofi-Aventis France [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis France
Country	France
Financial interest	100.00%
Sanofi Winthrop Industries [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi Winthrop Industries
Country	France
Financial interest	100.00%
Sanofi Aventis Recherche et Developpement [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis Recherche et Développement
Country	France
Financial interest	100.00%
Sanofi-Aventis Groupe [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis Groupe
Country	France
Financial interest	100.00%
Sanofi CLIR [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi CLIR
Country	France
Financial interest	50.10%
Sanofi Chimie [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi Chimie
Country	France
Financial interest	100.00%
Francopia [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Francopia
Country	France
Financial interest	100.00%
Sanofi-Aventis Participations SAS [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis Participations SAS
Country	France
Financial interest	100.00%
Genzyme Polyclonals SAS [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Genzyme Polyclonals SAS
Country	France
Financial interest	100.00%
Sanofi Pasteur (France) SA [Member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi Pasteur (France) SA
Country	France
Financial interest	100.00%
Aventis Pharma S.A. France [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Aventis Pharma SA (France)
Country	France
Financial interest	100.00%
Aventis Agriculture [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Aventis Agriculture
Country	France
Financial interest	100.00%
Biopark By Sanofi [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Biopark By Sanofi
Country	France
Financial interest	100.00%
Chattem Greece S.A. [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Chattem Greece S.A.
Country	Greece
Financial interest	100.00%
Sanofi-Aventis A.E.B.E. [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis A.E.B.E.
Country	Greece
Financial interest	100.00%
Sanofi-Aventis Private Co, Ltd [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis Private Co, Ltd
Country	Hungary
Financial interest	99.60%
Chinoin Private Co. Ltd [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Chinoin Private Co. Ltd
Country	Hungary
Financial interest	99.60%
Carraig Insurance DAC [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Carraig Insurance DAC
Country	Ireland
Financial interest	100.00%
Sanofi-Aventis Ireland Ltd [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis Ireland Ltd
Country	Ireland
Financial interest	100.00%
Genzyme Ireland Limited [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Genzyme Ireland Limited
Country	Ireland
Financial interest	100.00%
Sanofi Spa [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi Spa
Country	Italy
Financial interest	100.00%
Genzyme Global Sarl [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Genzyme Global Sarl
Country	Luxembourg
Financial interest	100.00%
Sanofi-Aventis Norge AS [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis Norge AS
Country	Norway
Financial interest	100.00%
Sanofi-Aventis Netherlands B.V. [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis Netherlands B.V.
Country	Netherlands
Financial interest	100.00%
Genzyme Europe BV [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Genzyme Europe BV
Country	Netherlands
Financial interest	100.00%
Sanofi-Aventis Sp. z.o.o. [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis Sp. z.o.o.
Country	Poland
Financial interest	100.00%
Sanofi Produtos Farmaceuticos Lda [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi Produtos Farmaceuticos Lda
Country	Portugal
Financial interest	100.00%
Sanofi-Aventis, s.r.o. [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis, s.r.o.
Country	Czech Republic
Financial interest	100.00%
Sanofi-Aventis Romania SRL [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis Romania SRL
Country	Romania
Financial interest	100.00%
Sanofi-Synthelabo Ltd [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Synthelabo Ltd
Country	United Kingdom
Financial interest	100.00%
Sanofi Pasteur Holding Limited [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi Pasteur Holding Limited
Country	United Kingdom
Financial interest	100.00%
Chattem Limited (UK) [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Chattem Limited (UK)
Country	United Kingdom
Financial interest	100.00%
Sanofi-Aventis UK Holdings Limited [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis UK Holdings Limited
Country	United Kingdom
Financial interest	100.00%
Genzyme Limited [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Genzyme Limited
Country	United Kingdom
Financial interest	100.00%
May and Baker Limited [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	May and Baker Limited
Country	United Kingdom
Financial interest	100.00%
Aventis Pharma Limited [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Aventis Pharma Limited
Country	United Kingdom
Financial interest	100.00%
Fisons Limited [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Fisons Limited
Country	United Kingdom
Financial interest	100.00%
Limited Liability Zentiva Pharma [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Limited Liability Zentiva Pharma
Country	Russia
Financial interest	100.00%
Sanofi-Aventis Vostok [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis Vostok
Country	Russia
Financial interest	100.00%
AO Sanofi Russia [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	AO Sanofi Russia
Country	Russia
Financial interest	100.00%
Sanofi-Aventis Pharma Slovakia s.r.o. [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis Pharma Slovakia s.r.o.
Country	Slovakia
Financial interest	100.00%
Sanofi AB [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi AB
Country	Sweden
Financial interest	100.00%
Sanofi SA (Sanofi AG) [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi SA (Sanofi AG)
Country	Switzerland
Financial interest	100.00%
Sanofi-Aventis (Suisse) SA [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis (Suisse) SA
Country	Switzerland
Financial interest	100.00%
Pharmaton [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Pharmaton
Country	Switzerland
Financial interest	100.00%
Sanofi Ilac Sanayi ve Ticaret A.S. [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis Ilaclari Limited Sirketi
Country	Turkey
Financial interest	100.00%
Sanofi Pasteur Asi Ticaret A.S [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi Pasteur Asi Ticaret A.S.
Country	Turkey
Financial interest	100.00%
Sanofi Aventis Ukraine [member] | Europe [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-aventis Ukraine
Country	Ukraine
Financial interest	100.00%
Sanofi US Services Inc [member] | US [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi US Services Inc
Country	United States
Financial interest	100.00%
Sanofi-Aventis US LLC [member] | US [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-AventisUS LLC
Country	United States
Financial interest	100.00%
Sanofi Pasteur Biologics, LLC [member] | US [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi Pasteur Biologics, LLC
Country	United States
Financial interest	100.00%
Chattem, Inc. [member] | US [member]
Disclosure of subsidiaries [line items]
Principal Companies	Chattem, Inc.
Country	United States
Financial interest	100.00%
Sanofi Pasteur VaxDesign Corporation [member] | US [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi Pasteur VaxDesign Corporation
Country	United States
Financial interest	100.00%
Carderm Capital L.P. [member] | US [member]
Disclosure of subsidiaries [line items]
Principal Companies	Carderm Capital L.P.
Country	United States
Financial interest	100.00%
Aventisub LLC [member] | US [member]
Disclosure of subsidiaries [line items]
Principal Companies	Aventisub LLC
Country	United States
Financial interest	100.00%
Genzyme Corporation [member] | US [member]
Disclosure of subsidiaries [line items]
Principal Companies	Genzyme Corporation
Country	United States
Financial interest	100.00%
Armour Pharmaceutical Company [member] | US [member]
Disclosure of subsidiaries [line items]
Principal Companies	Armour Pharmaceutical Company
Country	United States
Financial interest	100.00%
Sanofi Pasteur Inc. [member] | US [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi Pasteur Inc.
Country	United States
Financial interest	100.00%
Protein Sciences Corporation [member] | US [member]
Disclosure of subsidiaries [line items]
Principal Companies	Protein Sciences Corporation
Country	United States
Financial interest	100.00%
Aventis Inc. [member] | US [member]
Disclosure of subsidiaries [line items]
Principal Companies	Aventis Inc.
Country	United States
Financial interest	100.00%
VaxServe, Inc. [member] | US [member]
Disclosure of subsidiaries [line items]
Principal Companies	VaxServe, Inc.
Country	United States
Financial interest	100.00%
Sanofi Aventis N A Holding [member] | US [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi Aventis N A Holding
Country	United States
Financial interest	100.00%
Bioverativ Inc. [member] | US [member]
Disclosure of subsidiaries [line items]
Principal Companies	Bioverativ Inc.
Country	United States
Financial interest	100.00%
Bioverativ USA Inc. [member] | US [member]
Disclosure of subsidiaries [line items]
Principal Companies	Bioverativ USA Inc.
Country	United States
Financial interest	100.00%
Bioverativ Therapeutics Inc. [member] | US [member]
Disclosure of subsidiaries [line items]
Principal Companies	Bioverativ Therapeutics Inc.
Country	United States
Financial interest	100.00%
Bioverativ Securities Corporation. [member] | US [member]
Disclosure of subsidiaries [line items]
Principal Companies	Bioverativ Securities Corporation
Country	United States
Financial interest	100.00%
Bioverativ US LLC [member] | US [member]
Disclosure of subsidiaries [line items]
Principal Companies	Bioverativ US LLC
Country	United States
Financial interest	100.00%
Bioverativ Pacific LLC [member] | US [member]
Disclosure of subsidiaries [line items]
Principal Companies	Bioverativ Pacific LLC
Country	United States
Financial interest	100.00%
Sanofi industries South Africa Pty Ltd [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis South Africa (Pty) Ltd
Country	South Africa
Financial interest	100.00%
Zentiva South Africa (Pty) Ltd [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Zentiva South Africa (Pty) Ltd
Country	South Africa
Financial interest	100.00%
Sanofi-Aventis Algerie [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis Algérie
Country	Algeria
Financial interest	100.00%
Winthrop Pharma Saidal SPA [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Winthrop Pharma Saidal SPA
Country	Algeria
Financial interest	70.00%
Sanofi-Aventis Argentina S.A. [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis Argentina S.A.
Country	Argentina
Financial interest	100.00%
Genzyme de Argentina SA [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Genzyme de Argentina SA
Country	Argentina
Financial interest	100.00%
Sanofi-Aventis Healthcare Pty Ltd [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis Healthcare Pty Ltd
Country	Australia
Financial interest	100.00%
Sanofi-Aventis Australia Pty Ltd [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis Australia Pty Ltd
Country	Australia
Financial interest	100.00%
Bioverativ Australia Pty Ltd [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Bioverativ Australia Pty Ltd
Country	Australia
Financial interest	100.00%
Medley Farmaceutica Ltda [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Medley Farmaceutica Ltda
Country	Brazil
Financial interest	100.00%
Sanofi Aventis Farmaceutica Ltda [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis Farmaceutica Ltda
Country	Brazil
Financial interest	100.00%
Sanofi-Aventis Canada Inc. [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis Canada Inc.
Country	Canada
Financial interest	100.00%
Sanofi Consumer Health Inc [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi Consumer Health Inc
Country	Canada
Financial interest	100.00%
Sanofi Pasteur Limited (Canada) [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi Pasteur Limited (Canada)
Country	Canada
Financial interest	100.00%
Bioverativ Canada Inc. [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Bioverativ Canada Inc.
Country	Canada
Financial interest	100.00%
Sanofi-Aventis de Chile SA [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis de Chile SA
Country	Chile
Financial interest	100.00%
Sanofi (Hangzhou) Pharmaceuticals Co., Ltd [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi (Hangzhou) Pharmaceuticals Co., Ltd
Country	China
Financial interest	100.00%
Sanofi (China) Investment Co., Ltd [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi (China) Investment Co., Ltd
Country	China
Financial interest	100.00%
Sanofi Beijing Pharmaceuticals Co.Ltd [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi Beijing Pharmaceuticals Co.Ltd
Country	China
Financial interest	100.00%
Shenzhen Sanofi Pasteur Biological Products Co, Ltd [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Shenzhen Sanofi pasteur Biological Products Co, Ltd
Country	China
Financial interest	100.00%
Winthrop Pharmaceuticals de Colombia SA [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Winthrop Pharmaceuticals de Colombia SA
Country	Colombia
Financial interest	100.00%
Genfar S.A. [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Genfar S.A.
Country	Colombia
Financial interest	100.00%
Sanofi-Aventis de Colombia S.A [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis de Colombia S.A.
Country	Colombia
Financial interest	100.00%
Sanofi-Aventis Korea Co. Ltd [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis Korea Co. Ltd
Country	South Korea
Financial interest	100.00%
Genzyme Korea Co Ltd [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Genzyme Korea Co Ltd
Country	South Korea
Financial interest	100.00%
Sanofi-Aventis Gulf FZE [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis Gulf FZE
Country	United Arab Emirates
Financial interest	100.00%
Sanofi Aventis del Ecuador S.A [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis del Ecuador S.A.
Country	Ecuador
Financial interest	100.00%
Sanofi Egypt S.A.E [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi Egypt S.A.E.
Country	Egypt
Financial interest	99.80%
Sanofi-Aventis de Guatemala S.A. [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis de Guatemala S.A.
Country	Guatemala
Financial interest	100.00%
Sunstone China Limited [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sunstone China Limited
Country	Hong Kong
Financial interest	100.00%
Sanofi-Aventis Hong-Kong Limited [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis Hong-Kong Limited
Country	Hong Kong
Financial interest	100.00%
Sanofi-Synthelabo (India) Private Ltd [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Synthelabo (India) Private Ltd
Country	India
Financial interest	100.00%
Sanofi India Limited [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi India Limited
Country	India
Financial interest	60.40%
Shantha Biotechnics Private Ltd [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Shantha Biotechnics Private Ltd
Country	India
Financial interest	99.50%
PT Aventis Pharma [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	PT Aventis Pharma
Country	Indonesia
Financial interest	80.00%
Sanofi-Aventis Israel Ltd [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis Israël Ltd
Country	Israel
Financial interest	100.00%
Sanofi K.K [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi K.K.
Country	Japan
Financial interest	100.00%
SSP Co., Ltd [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	SSP Co., Ltd
Country	Japan
Financial interest	100.00%
Bioverativ Japan Ltd [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Bioverativ Japan Ltd
Country	Japan
Financial interest	100.00%
Winthrop Pharmaceuticals (Malaysia) SDN. BHD. [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Winthrop Pharmaceuticals (Malaysia) SDN. BHD
Country	Malaysia
Financial interest	100.00%
Sanofi-Aventis (Malaysia) SDN. BHD. [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis (Malaysia) SDN. BHD.
Country	Malaysia
Financial interest	100.00%
Sanofi-Aventis Maroc [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis Maroc
Country	Morocco
Financial interest	100.00%
Sanofi-Aventis de Mexico S.A de CV [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis de Mexico S.A de CV
Country	Mexico
Financial interest	100.00%
Sanofi-Aventis Winthrop SA de CV [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis Winthrop SA de CV
Country	Mexico
Financial interest	100.00%
Sanofi Pasteur SA de CV [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi Pasteur SA de CV
Country	Mexico
Financial interest	100.00%
Sanofi-Aventis Pakistan Ltd [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis Pakistan Ltd
Country	Pakistan
Financial interest	52.90%
Sanofi-Aventis de Panama S.A. [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis de Panama S.A.
Country	Panama
Financial interest	100.00%
Sanofi-Aventis Latin America SA [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis Latin America SA
Country	Panama
Financial interest	100.00%
Sanofi-Aventis del Peru SA [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis del Peru SA
Country	Peru
Financial interest	100.00%
Sanofi-Aventis Philippines Inc [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis Philippines Inc
Country	Philippines
Financial interest	100.00%
Sanofi-Aventis de la Republica Dominicana S.A. [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis de la Republica Dominicana S.A.
Country	Dominican Republic
Financial interest	100.00%
Sanofi-Aventis Singapore Pte Ltd [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis Singapore Pte Ltd
Country	Singapore
Financial interest	100.00%
Aventis Pharma (Manufacturing) PTE LTD [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Aventis Pharma (Manufacturing) PTE LTD
Country	Singapore
Financial interest	100.00%
Sanofi Taiwan Co Ltd [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi Taiwan Co Ltd
Country	Taiwan
Financial interest	100.00%
Sanofi Winthrop (Thailand) Ltd [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi Winthrop (Thailand) Ltd
Country	Thailand
Financial interest	100.00%
Sanofi-Aventis Thailand Ltd [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis Thailand Ltd
Country	Thailand
Financial interest	100.00%
Sanofi-Aventis Pharma Tunisie [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis Pharma Tunisie
Country	Tunisia
Financial interest	100.00%
Winthrop Pharma Tunisia [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Winthrop Pharma Tunisie
Country	Tunisia
Financial interest	100.00%
Sanofi-Aventis de Venezuela SA [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Aventis de Venezuela SA
Country	Venezuela
Financial interest	100.00%
Sanofi-Synthelabo Vietnam [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi-Synthelabo Vietnam
Country	Vietnam
Financial interest	70.00%
Sanofi Vietnam Shareholding Company [member] | Other countries [member]
Disclosure of subsidiaries [line items]
Principal Companies	Sanofi Vietnam Shareholding Company
Country	Vietnam
Financial interest	85.00%

Principal Associates and Joint

Principal Associates and Joint Ventures - Summary of Principal Investments Accounted for Using the Equity Method (Detail)	12 Months Ended
	Dec. 31, 2018
Infraserv Gmbh and Co Hochst KG [member]
Disclosure of joint operations [line Items]
Name of joint operation	Infraserv GmbH & Co. Höchst KG
Country of incorporation of joint operation	Germany
Proportion of ownership interest in joint operation	31.20%
Bristol-Myers Squibb / Sanofi Canada Partnership [member]
Disclosure of joint operations [line Items]
Name of joint operation	Bristol-Myers Squibb / Sanofi Canada Partnership
Country of incorporation of joint operation	Canada
Proportion of ownership interest in joint operation	49.90%
China Resources Sanjiu Sanofi Consumer Healthcare Ltd [member]
Disclosure of joint operations [line Items]
Name of joint operation	China Resources Sanjiu Sanofi Consumer Healthcare Ltd
Country of incorporation of joint operation	China
Proportion of ownership interest in joint operation	30.00%
Bristol-Myers Squibb / Sanofi Pharmaceuticals Holding Partnership [member]
Disclosure of joint operations [line Items]
Name of joint operation	Bristol-Myers Squibb / Sanofi Pharmaceuticals Holding Partnership
Country of incorporation of joint operation	United States
Proportion of ownership interest in joint operation	49.90%
Bristol-Myers Squibb / Sanofi Pharmaceuticals Partnership [member]
Disclosure of joint operations [line Items]
Name of joint operation	Bristol-Myers Squibb / Sanofi Pharmaceuticals Partnership
Country of incorporation of joint operation	United States
Proportion of ownership interest in joint operation	49.90%
Bristol-Myers Squibb / Sanofi Pharmaceuticals Partnership Puerto Rico [member]
Disclosure of joint operations [line Items]
Name of joint operation	Bristol-Myers Squibb / Sanofi Pharmaceuticals Partnership Puerto Rico
Country of incorporation of joint operation	United States
Proportion of ownership interest in joint operation	49.90%
Bristol-Myers Squibb / Sanofi-Synthelabo Partnership [member]
Disclosure of joint operations [line Items]
Name of joint operation	Bristol-Myers Squibb / Sanofi-Synthélabo Partnership
Country of incorporation of joint operation	United States
Proportion of ownership interest in joint operation	49.90%
Bristol-Myers Squibb / Sanofi-Synthelabo Puerto Rico Partnership [member]
Disclosure of joint operations [line Items]
Name of joint operation	Bristol-Myers Squibb / Sanofi-Synthélabo Puerto Rico Partnership
Country of incorporation of joint operation	United States
Proportion of ownership interest in joint operation	49.90%
Regeneron Pharmaceuticals, Inc. [member]
Disclosure of joint operations [line Items]
Name of joint operation	Regeneron Pharmaceuticals, Inc.
Country of incorporation of joint operation	United States
Proportion of ownership interest in joint operation	21.70%
Onduo LLC [member]
Disclosure of joint operations [line Items]
Name of joint operation	Onduo LLC
Country of incorporation of joint operation	United States
Proportion of ownership interest in joint operation	50.00%
GlaxoSmithKline Consumer Healthcare, L.P [member]
Disclosure of joint operations [line Items]
Name of joint operation	GlaxoSmithKline Consumer Healthcare, L.P.
Country of incorporation of joint operation	United States
Proportion of ownership interest in joint operation	11.70%
MCM Vaccine Co. [member]
Disclosure of joint operations [line Items]
Name of joint operation	MCM Vaccine Co.
Country of incorporation of joint operation	United States
Proportion of ownership interest in joint operation	50.00%
MCM Vaccine BV [member]
Disclosure of joint operations [line Items]
Name of joint operation	MCM Vaccine BV
Country of incorporation of joint operation	Netherlands
Proportion of ownership interest in joint operation	50.00%
Maphar [member]
Disclosure of joint operations [line Items]
Name of joint operation	Maphar
Country of incorporation of joint operation	Morocco
Proportion of ownership interest in joint operation	48.30%