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Goodwill and Other Intangible Assets | 6 Months Ended
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Jun. 30, 2023
Intangible assets and goodwill [abstract] |
Goodwill and Other Intangible Assets |
B.3. GOODWILL AND OTHER INTANGIBLE ASSETS
Goodwill amounted to €49,243 million as of June 30, 2023, versus €49,892 million as of December 31, 2022. The movement during the period was mainly due to the impact of changes in exchange rates. Movements in other intangible assets during the first half of 2023 were as follows:
(€ million) | Acquired R&D | Products, trademarks and other rights | Software | Total other intangible assets
Gross value at January 1, 2023 | 10,354 |  | 69,579 |  | 1,783 |  | 81,716 |
Changes in scope of consolidation (a) | 115 |  | 2,571 |  | 1 |  | 2,687 |
Acquisitions and other increases | 115 |  | 1,642 |  | 32 |  | 1,789 |
Disposals and other decreases | (18) |  | (113) |  | (9) |  | (140) |
Currency translation differences | (150) |  | (1,087) |  | (7) |  | (1,244) |
Transfers (b) | (1,122) |  | 601 |  | — |  | (521) |
Gross value at June 30, 2023 | 9,294 |  | 73,193 |  | 1,800 |  | 84,287 |
Accumulated amortization and impairment at January 1, 2023 (a) | (4,128) |  | (54,652) |  | (1,296) |  | (60,076) |
Amortization expense | — |  | (1,068) |  | (54) |  | (1,122) |
Impairment losses, net of reversals (c) | (15) |  | — |  | — |  | (15) |
Disposals and other decreases | 18 |  | 88 |  | 9 |  | 115 |
Currency translation differences | 62 |  | 849 |  | 7 |  | 918 |
Transfers (b) | — |  | 483 |  | — |  | 483 |
Accumulated amortization and impairment at June 30, 2023 | (4,063) |  | (54,300) |  | (1,334) |  | (59,697) |
Carrying amount at January 1, 2023 | 6,226 |  | 14,927 |  | 487 |  | 21,640 |
Carrying amount at June 30, 2023 | 5,231 |  | 18,893 |  | 466 |  | 24,590 |
(a)Impact of the acquisition of Provention (see Note B.1.). (b)The “Transfers” line mainly comprises acquired R&D brought into service during the period. The main intangible asset brought into service in the first half of 2023 relates to ALTUVIIIO™ (efanesoctocog alfa), which extends protection from bleeds and treats acute hemorrhages in people with hemophilia A. The asset came into service on the date of marketing approval (February 23, 2023), at an amount of €1,110 million. This line also includes reclassifications of assets to Assets held for sale or exchange. (c)See Note B.4. Acquisitions of other intangible assets (excluding software) in the first half of 2023 totaled €1,757 million, including €1,632 million related to the updated agreement on Beyfortus™ (nirsevimab) entered into by Sanofi and AstraZeneca in April 2023 (see Note B.1.). “Products, trademarks and other products” mainly comprise: •marketed products, with a carrying amount of €16.8 bil lion as of June 30, 2023 (versus €12.7 billion as of December 31, 2022) and a weighted average amortization period of approximately 10 years; and •technological platforms brought into service, with a carrying amou nt of €2.1 billion as of June 30, 2023 (versus €2.2 billion as of December 31, 2022) and a weighted average amortization period of approximately 18 years.

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- Definition The disclosure of intangible assets and goodwill. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
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