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Goodwill and other intangible assets (Tables)
 12 Months Ended
Dec. 31, 2022
Intangible assets and goodwill [abstract]  
Schedule of Movements in Goodwill
Movements in goodwill comprise:
(€ million)Goodwill
Balance at January 1, 202044,519 
Acquisitions during the period1,843 
Other movements during the period(a)
(75)
Currency translation differences(1,923)
Balance at December 31, 202044,364 
Acquisitions during the period2,179 
Other movements during the period(a)
(89)
Currency translation differences1,602 
Balance at December 31, 202148,056 
Acquisitions during the period609 
Other movements during the period(a)
(258)
Currency translation differences1,485 
Balance at December 31, 202249,892 
(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&DProducts,
trademarks and
other rights		SoftwareTotal other
intangible assets
Gross value at January 1, 2020(a)
5,730 63,953 1,613 71,296 
Changes in scope of consolidation3,951 132 — 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 increases339 159 118 616 
Disposals and other decreases(313)(173)(16)(502)
Currency translation differences560 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 increases277 195 99 571 
Disposals and other decreases(72)(423)(48)(543)
Currency translation differences518 1,994 21 2,533 
Transfers(b)
(1,576)1,408 (6)(174)
Gross value at December 31, 202210,354 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 decreases44 232 45 321 
Currency translation differences158 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 decreases313 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 decreases75 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, 20206,092 11,729 520 18,341 
Carrying amount at December 31, 20217,730 13,162 515 21,407 
Carrying amount at December 31, 20226,226 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, 2021Carrying amount at December 31, 2020
Genzyme10,490 (9,869)621 1021,032 1,485 
Boehringer Ingelheim
Consumer Healthcare		3,633 (1,596)2,037 17122,213 2,489 
Aventis34,684 (34,626)58 91073 110 
Chattem1,360 (786)574 2311593 602 
Protein Sciences857 (359)498 138532 554 
Ablynx1,966 (609)1,357 14101,494 1,861 
Bioverativ7,955 (3,119)4,836 1393,065 3,240 
Kadmon1,882 (180)1,702 12111,750 — 
Total: principal marketed products62,827 (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)202220212020
(a)
Cost of sales10 18 19 
Research and development expenses1 3 2 
Selling and general expenses82 98 87 
Other operating expenses4 — 4 
Total97 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.).