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

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- Definition The disclosure of investments accounted for using the equity method. [Refer: Investments accounted for using equity method] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_10_e&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition Interests In Other Entities [Abstract] + References No definition available. + Details
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