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Consolidated Shareholders' Equity (Tables) | 6 Months Ended
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Jun. 30, 2023
Share Capital, Reserves And Other Equity Interest [Abstract] |
Summary of Treasury Shares Held | Treasury shares held by Sanofi are as follows:
| Number of shares (million) | % of share capital for the period
June 30, 2023 | 10.90 |  | 0.864 | %
December 31, 2022 | 8.20 |  | 0.650 | %
June 30, 2022 | 13.43 |  | 1.061 | %
January 1, 2022 | 11.02 |  | 0.872 | %
Summary of Principal Characteristics of Restricted Share Plans | Restricted share plans are accounted for in accordance with the policies described in Note B.24.3. to the consolidated financial statements for the year ended December 31, 2022. The principal features of the plans awarded in 2023 are set forth below:
| 2023 |
Type of plan | Performance share plan |
Date of Board meeting approving the plan | May 25, 2023 |
Total number of shares subject to a 3-year service period | 3,838,434 |  |
Of which with no market condition | 2,425,047 |  |
Fair value per share awarded (a) | €87.69 |  |
Of which with market conditions | 1,413,387 |  |
Fair value per share awarded other than to the Chief Executive Officer (1,209,790 shares in total) (b) | €83.74 |  |
Fair value per share awarded other than to the Chief Executive Officer (121,097 additional shares) (c) | €43.60 |  |
Fair value per share awarded to the Chief Executive Officer (82,500 shares) (b) | €82.17 |  |
Fair value of plan at the date of grant (€ million) | 326 |  |
(a)Quoted market price per share at the date of grant, adjusted for dividends expected during the vesting period. (b) Weighting between (i) fair value determined using the Monte Carlo model and (ii) market price of Sanofi shares at the date of grant, adjusted for dividends expected during the vesting period. (c) Additional tranche subject to a higher level of market conditions.
Summary of Number of Restricted Shares Not Yet Fully Vested | The total expense recognized for all restricted share plans, and the number of restricted shares not yet fully vested, are shown in the table below:
| June 30, 2023 | June 30, 2022
Total expense for restricted share plans (€ million) | 108 |  | 105 |
Number of shares not yet fully vested | 10,127,545 |  | 9,559,052 |
Under 2023 plans | 3,837,974 |  | — |
Under 2022 plans | 3,226,321 |  | 3,341,379 |
Under 2021 plans | 2,996,101 |  | 3,281,880 |
Under 2020 plans | 67,149 |  | 2,935,793 |
Summary of Options Outstanding and Exercisable | The table below provides summary information about options outstanding and exercisable as of June 30, 2023:
Range of exercise prices per share | Outstanding |  | Exercisable
Number of options | Weighted average residual life (years) | Weighted average exercise price per share (€) |  | Number of options | Weighted average exercise price per share (€)
From €60.00 to €70.00 per share | 168,784 |  | 4.84 | 65.84 |  |  | 168,784 |  | 65.84 |
From €70.00 to €80.00 per share | 818,708 |  | 2.73 | 75.10 |  |  | 818,708 |  | 75.10 |
From €80.00 to €90.00 per share | 604,809 |  | 2.82 | 89.20 |  |  | 604,809 |  | 89.20 |
Total | 1,592,301 |  |  |  |  | 1,592,301 |  |
Summary of Number of Shares Used to Compute Diluted Earnings Per Share | Diluted earnings per share is computed using the number of shares outstanding plus stock options with dilutive effect and restricted shares.
(million) | June 30, 2023 (6 months) | June 30, 2022 (6 months) | December 31, 2022 (12 months)
Average number of shares outstanding | 1,249.9 |  | 1,250.0 |  | 1,251.9 |
Adjustment for stock options with dilutive effect | 0.3 |  | 0.4 |  | 0.3 |
Adjustment for restricted shares | 4.3 |  | 4.9 |  | 4.7 |
Average number of shares used to compute diluted earnings per share | 1,254.5 |  | 1,255.3 |  | 1,256.9 |
Summary of Movements within Other Comprehensive Income | Movements within other comprehensive income are shown below:
(€ million) | June 30, 2023 (6 months) | June 30, 2022 (6 months) |  | December 31, 2022 (12 months) |
Actuarial gains/(losses): |  |  |  |  |
▪Actuarial gains/(losses) excluding investments accounted for using the equity method | 133 |  | 1,110 |  |  | 650 |  |
▪Actuarial gains/(losses) of investments accounted for using the equity method, net of taxes | 8 |  | — |  |  | 4 |  |
▪Tax effects | (60) |  | (333) |  |  | (212) |  |
Equity instruments included in financial assets and financial liabilities: |  |  |  |  |
▪Change in fair value (excluding investments accounted for using the equity method) | 3 |  | (3) |  |  | (4) |  |
▪Change in fair value (investments accounted for using the equity method, net of taxes) | — |  | — |  |  | — |  |
▪Equity risk hedging instruments designated as fair value hedges | — |  | 16 |  |  | 17 |  |
▪Tax effects | 1 |  | (3) |  |  | (4) |  |
Items not subsequently reclassifiable to profit or loss | 85 |  | 787 |  |  | 451 |  |
Debt instruments included in financial assets: |  |  |  |  |
▪Change in fair value (excluding investments accounted for using the equity method) (a) | 6 |  | (52) |  |  | (77) |  |
▪Change in fair value (investments accounted for using the equity method, net of taxes) | — |  | — |  |  | — |  |
▪Tax effects | (1) |  | 8 |  |  | 15 |  |
Cash flow hedges and fair value hedges: |  |  |  |  |
▪Change in fair value (excluding investments accounted for using the equity method) (b) | 1 |  | (17) |  |  | 5 |  |
▪Change in fair value (investments accounted for using the equity method, net of taxes) | — |  | — |  |  | 2 |  |
▪Tax effects | — |  | 4 |  |  | (1) |  |
Change in currency translation differences: |  |  |  |  |
▪Currency translation differences on foreign subsidiaries (excluding investments accounted for using the equity method) (c) | (1,089) |  | 3,775 |  |  | 2,643 |  |
▪Currency translation differences (investments accounted for using the equity method) | 6 |  | (11) |  |  | (11) |  |
▪Hedges of net investments in foreign operations | 26 |  | (329) |  |  | (354) |  |
▪Tax effects | (7) |  | 85 |  |  | 91 |  |
Items subsequently reclassifiable to profit or loss | (1,058) |  | 3,463 |  |  | 2,313 |  |
(a)Includes reclassifications to profit or loss: immaterial in the first half of 2023 and full-year 2022; €2 million in the first half of 2022. (b)Includes reclassifications to profit or loss: €0 million in the first half of 2023, and €5 million in 2022 (including €17 million in the first half of 2022). (c)Currency translation differences on foreign subsidiaries are mainly due to the appreciation of the US dollar. Includes a reclassification to profit or loss of €(14) million in the first half of 2023 versus €(35) million in the first half of 2022 relating to the deconsolidation of EUROAPI , and €(40) million in 2022 (including €(35) million relating to the deconsolidation of EUROAPI).

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