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

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