XML 121 R77.htm IDEA: XBRL DOCUMENT v3.22.4
Restructuring costs and similar items (Tables)
 12 Months Ended
Dec. 31, 2022
Analysis of income and expense [abstract]  
Summary of Restructuring Costs and Similar Items
Restructuring costs and similar items amounted to €1,336 million in 2022, €820 million in 2021 and €1,089 million in 2020, and were comprised of the following items:
(€ million)202220212020
(a)
Employee-related expenses507 193 697 
Charges, gains or losses on assets(b)
261 110 149 
Compensation for early termination of contracts (other than contracts of employment)1 34 40 
Transformation programs costs547 463 191 
Others20 20 12 
Total1,336 820 1,089 
(a) Includes the impacts of the IFRIC final agenda decisions of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement and of April 2021 on the attribution of benefits to periods of service, as described in Note A.2.1. to the consolidated financial statements for the year ended December 31, 2021.
(b)    This line consists of impairment losses and accelerated depreciation charges related to site closures (including leased sites), and gains or losses on divestments of assets arising from reorganization decisions made by Sanofi.