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Investments Accounted for Using the Equity Method (Tables) | 6 Months Ended
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Jun. 30, 2023
Interests In Other Entities [Abstract] |
Summary of Investments in Associates and Joint Ventures | Investments accounted for using the equity method consist of associates and joint ventures (see Note B.1. to the consolidated financial statements for the year ended December 31, 2022), and comprise:
(€ million) | % interest | June 30, 2023 | December 31, 2022
EUROAPI (a) | 29.8 |  | 297 |  | 392 |
Infraserv GmbH & Co. Höchst KG (b) | 31.2 |  | 88 |  | 97 |
MSP Vaccine Company (c) | 50.0 |  | 95 |  | 104 |
Other investments | — |  | 58 |  | 84 |
Total |  | 538 | 677
(a)As of June 30, 2023, an impairment loss of €91 million euros was recognized on the equity-accounted investment in EUROAPI, given the decrease in the stock market price since March 2023. The amount of the loss was determined based on the stock market price as of June 30, 2023 (€10.50). (b)Joint venture. (c)Joint venture MSP Vaccine Company owns 100% of MCM Vaccine BV.
Summary of Principal Transactions and Balances with Related Parties | The financial statements include 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) | June 30, 2023 | June 30, 2022 | December 31, 2022
Sales | 64 |  | 26 | 131
Royalties and other income | 32 |  | 33 | 81
Accounts receivable and other receivables | 68 |  | 110 | 174
Purchases and other expenses (including research expenses) | 302 |  | 167 | 477
Accounts payable and other payables | 97 |  | 89 | 132

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