XML 80 R36.htm IDEA: XBRL DOCUMENT v3.22.4
Provisions for discounts, rebates and sales returns
 12 Months Ended
Dec. 31, 2022
Other Provisions, Contingent Liabilities And Contingent Assets [Abstract]  
Provisions for discounts, rebates and sales returns Provisions for discounts, rebates and sales returns
Adjustments between gross sales and net sales, as described in Note B.13., are recognized either as provisions or as reductions in accounts receivable, depending on their nature.
The table below shows movements in these items:
(€ million)
Government
and State
programs(a)
Managed care
and GPO
programs(b)
Chargeback
incentives		Rebates
and
discounts		Sales
returns		Other
deductions		Total
Balance at January 1, 20202,178 726 312 1,330 621 51 5,218 
Provision related to current period sales5,970 2,752 4,633 6,221 628 110 20,314 
Net change in provision related to prior period sales(54)— — (113)(34)— (201)
Payments made(5,552)(2,556)(4,604)(5,838)(512)(112)(19,174)
Currency translation differences(35)(14)(8)(43)(15)(3)(118)
Balance at December 31, 2020
(c)
2,507 908 333 1,557 688 46 6,039 
Changes in scope of consolidation3 — — (2)1 — 2 
Provision related to current period sales5,855 3,037 3,813 6,330 582 97 19,714 
Net change in provision related to prior period sales(136)(3)(4)(152)56 (3)(242)
Payments made(5,561)(2,979)(3,828)(6,291)(697)(105)(19,461)
Currency translation differences(72)(32)(11)(17)(20)(1)(153)
Balance at December 31, 2021
(c)
2,596 931 303 1,425 610 34 5,899 
Provision related to current period sales6,744 3,246 4,147 7,244 578 182 22,141 
Net change in provision related to prior period sales(120)(47)(21)(138)(8)19 (315)
Payments made(6,824)(3,208)(4,093)(6,809)(599)(166)(21,699)
Currency translation differences207 99 26 83 48 1 464 
Balance at December 31, 2022
(c)
2,603 1,021 362 1,805 629 70 6,490 
(a) Primarily US government programs: Medicaid (€1,307 million in 2022, €1,244 million in 2021, €1,015 million in 2020) and Medicare (€775 million in 2022, €941 million in 2021 and €726 million in 2020).
(b) Mainly rebates and other price reductions granted to healthcare authorities in the United States (including Managed Care: €934 million in 2022, €896 million in 2021 and €692 million in 2020).
(c) Provisions related to US net sales amounted to €4,270 million as of December 31, 2022, €4,057 million as of December 31, 2021 and €3,982 million as of December 31, 2020.