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

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