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Property, plant and equipment (Tables) | 12 Months Ended
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Dec. 31, 2023
Property, plant and equipment [abstract] |
Schedule of Property, Plant and Equipment | Property, plant and equipment owned by Sanofi is comprised of the following items:
(€ million) | Land | Buildings | Machinery and equipment | Fixtures, fittings and other | Property, plant and equipment in process | Total
Gross value at January 1, 2021 | 236 |  | 6,828 |  | 11,127 |  | 2,524 |  | 2,454 |  | 23,169 |
Changes in scope of consolidation | — |  | 11 |  | 15 |  | 2 |  | 2 |  | 30 |
Acquisitions and other increases | — |  | 10 |  | 51 |  | 39 |  | 1,404 |  | 1,504 |
Disposals and other decreases | (3) |  | (75) |  | (153) |  | (80) |  | (3) |  | (314) |
Currency translation differences | 6 |  | 169 |  | 155 |  | 34 |  | 79 |  | 443 |
Transfers(a) | 1 |  | 227 |  | 453 |  | 136 |  | (839) |  | (22) |
Gross value at December 31, 2021 | 240 |  | 7,170 |  | 11,648 |  | 2,655 |  | 3,097 |  | 24,810 |
Changes in scope of consolidation | (17) |  | (294) |  | (1,480) |  | (163) |  | (150) |  | (2,104) |
Acquisitions and other increases | — |  | 11 |  | 54 |  | 41 |  | 1,642 |  | 1,748 |
Disposals and other decreases | (1) |  | (161) |  | (240) |  | (155) |  | (2) |  | (559) |
Currency translation differences | 17 |  | 122 |  | 144 |  | 29 |  | 35 |  | 347 |
Transfers(a) | (2) |  | 480 |  | 722 |  | 108 |  | (1,626) |  | (318) |
Gross value at December 31, 2022 | 237 |  | 7,328 |  | 10,848 |  | 2,515 |  | 2,996 |  | 23,924 |
Changes in scope of consolidation | — |  | (11) |  | (29) |  | (7) |  | (4) |  | (51) |
Acquisitions and other increases | — |  | 27 |  | 47 |  | 36 |  | 1,583 |  | 1,693 |
Disposals and other decreases | (2) |  | (50) |  | (340) |  | (100) |  | (10) |  | (502) |
Currency translation differences | (5) |  | (94) |  | (71) |  | (30) |  | (45) |  | (245) |
Transfers(a) | (2) |  | 481 |  | 457 |  | 86 |  | (1,071) |  | (49) |
Gross value at December 31, 2023 | 228 |  | 7,681 |  | 10,912 |  | 2,500 |  | 3,449 |  | 24,770 |
Accumulated depreciation & impairment at January 1, 2021 | (10) |  | (3,898) |  | (7,792) |  | (1,981) |  | (123) |  | (13,804) |
Depreciation expense | — |  | (306) |  | (592) |  | (167) |  | — |  | (1,065) |
Impairment losses, net of reversals | — |  | (3) |  | (22) |  | (2) |  | (12) |  | (39) |
Disposals and other decreases | — |  | 74 |  | 149 |  | 75 |  | 1 |  | 299 |
Currency translation differences | — |  | (80) |  | (99) |  | (29) |  | — |  | (208) |
Transfers(a) | 1 |  | 23 |  | 16 |  | (11) |  | 6 |  | 35 |
Accumulated depreciation & impairment at December 31, 2021 | (9) |  | (4,190) |  | (8,340) |  | (2,115) |  | (128) |  | (14,782) |
Changes in scope of consolidation | — |  | 201 |  | 1,202 |  | 130 |  | — |  | 1,533 |
Depreciation expense | — |  | (356) |  | (622) |  | (164) |  | — |  | (1,142) |
Impairment losses, net of reversals | (1) |  | (50) |  | (58) |  | (2) |  | (75) |  | (186) |
Disposals and other decreases | — |  | 133 |  | 201 |  | 153 |  | 31 |  | 518 |
Currency translation differences | — |  | (52) |  | (69) |  | (22) |  | 5 |  | (138) |
Transfers(a) | — |  | 89 |  | 49 |  | 5 |  | (1) |  | 142 |
Accumulated depreciation & impairment at December 31, 2022 | (10) |  | (4,225) |  | (7,637) |  | (2,015) |  | (168) |  | (14,055) |
Changes in scope of consolidation | — |  | 5 |  | 16 |  | 3 |  | — |  | 24 |
Depreciation expense | — |  | (321) |  | (620) |  | (139) |  | — |  | (1,080) |
Impairment losses, net of reversals | — |  | (30) |  | (46) |  | (4) |  | (50) |  | (130) |
Disposals and other decreases | — |  | 48 |  | 334 |  | 98 |  | 8 |  | 488 |
Currency translation differences | 2 |  | 45 |  | 44 |  | 21 |  | — |  | 112 |
Transfers(a) | — |  | (22) |  | 36 |  | (1) |  | 18 |  | 31 |
Accumulated depreciation & impairment at December 31, 2023 | (8) |  | (4,500) |  | (7,873) |  | (2,037) |  | (192) |  | (14,610) |
Carrying amount at December 31, 2021 | 231 |  | 2,980 |  | 3,308 |  | 540 |  | 2,969 |  | 10,028 |
Carrying amount at December 31, 2022 | 227 |  | 3,103 |  | 3,211 |  | 500 |  | 2,828 |  | 9,869 |
Carrying amount at December 31, 2023 | 220 |  | 3,181 |  | 3,039 |  | 463 |  | 3,257 |  | 10,160 |
(a) This line includes in particular property, plant and equipment in process brought into service during the period, but also the effect of the reclassification of assets to Assets held for sale or exchange.
Summary of Acquisitions and Capitalized Interest by Operating Segment | The table below sets forth acquisitions and capitalized interest by operating segment for the years ended December 31, 2023, 2022 and 2021:
(€ million) | 2023 | 2022 | (a) | 2021 | (b)
Acquisitions | 1,693 |  | 1,748 |  |  | 1,504 |  |
Biopharma | 1,592 |  | 1,678 |  |  |  |
of which Manufacturing & Supply | 1,188 |  | 1,129 |  |  |  |
Pharmaceuticals |  |  |  | 1,010 |  |
Vaccines |  |  |  | 421 |  |
Consumer Healthcare | 101 |  | 70 |  |  | 73 |
of which Manufacturing & Supply | 90 |  | 63 |  |  |
Of which capitalized interest | 26 |  | 17 |  |  | 14 |  |
(a) 2022 figures have been adjusted to take into account of the two new operating segments, Biopharma and Consumer Healthcare, effective January 1, 2023. (b) Due to a lack of available data and the complex adjustments that would be required (particularly for our reporting tools), the 2021 figures have not been restated to reflect changes arising from our new organizational structure.
Summary of Off Balance Sheet Commitments Relating to Property, Plant and Equipment | Off balance sheet commitments relating to property, plant and equipment as of December 31, 2023, 2022 and 2021 are set forth below:
(€ million) | 2023 | 2022 | 2021
Firm orders of property, plant and equipment | 638 |  | 861 |  | 769 |
Property, plant and equipment pledged as security for liabilities | 16 |  | — |  | 9 |
Summary of Impairment Losses Recognised in Property, Plant and Equipment | The table below sets forth the net impairment losses recognized in each of the last three financial periods:
(€ million) | 2023 | 2022 | 2021
Net impairment losses on property, plant and equipment(a) | 130 |  | 186 |  | 39 |
(a) These amounts mainly comprise impairment losses recognized as a result of decisions taken during the periods presented, relating primarily to shutdowns or changes in use of industrial sites.
Summary of Property, Plant and Equipment Leased | Right-of-use assets relating to property, plant and equipment leased by Sanofi are analyzed in the table below:
(€ million) | Right-of-use assets
Gross value at January 1, 2021 | 1,711 |
Changes in scope of consolidation | 93 |
Acquisitions and other increases(b) | 963 |
Disposals and other decreases | (91) |
Currency translation differences | 76 |
Transfers(a) | (7) |
Gross value at December 31, 2021 | 2,745 |
Changes in scope of consolidation | (26) |
Acquisitions and other increases | 292 |
Disposals and other decreases | (232) |
Currency translation differences | 101 |
Transfers(a) | (8) |
Gross value at December 31, 2022 | 2,872 |
Acquisitions and other increases | 247 |
Disposals and other decreases | (314) |
Currency translation differences | (58) |
Transfers(a) | (75) |
Gross value at December 31, 2023 | 2,672 |
Accumulated depreciation & impairment at January 1, 2021 | (513) |
Depreciation and impairment charged in the period | (315) |
Disposals and other decreases | 40 |
Currency translation differences | (15) |
Transfers(a) | 6 |
Accumulated depreciation & impairment at December 31, 2021 | (797) |
Changes in scope of consolidation | 14 |
Depreciation and impairment charged in the period | (341) |
Disposals and other decreases | 82 |
Currency translation differences | (17) |
Transfers(a) | 2 |
Accumulated depreciation & impairment at December 31, 2022 | (1,057) |
Depreciation and impairment charged in the period | (292) |
Disposals and other decreases | 276 |
Currency translation differences | 21 |
Transfers(a) | 34 |
Accumulated depreciation & impairment at December 31, 2023 | (1,018) |
Carrying amount at December 31, 2021 | 1,948 |
Carrying amount at December 31, 2022 | 1,815 |
Carrying amount at December 31, 2023 | 1,654 |
(a) This line also includes the effect of the reclassification of assets to Assets held for sale or exchange. (b) In December 2018, Sanofi signed two leases on real estate assets in the United States (at Cambridge, Massachusetts) for an initial lease term of 15 years. The first lease, relating to office space, began in April 2021; Sanofi recognized a right-of-use asset of €320 million, as well as the lease liability. The second lease, relating to laboratory facilities, began on July 1, 2021; Sanofi recognized a right-of-use asset of €424 million, as well as the lease liability.

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