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Goodwill and other intangible assets (Tables) | 12 Months Ended
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Dec. 31, 2023
Intangible assets and goodwill [abstract] |
Schedule of Movements in Goodwill | Movements in goodwill comprise:
(€ million) | Goodwill
Balance at January 1, 2021 | 44,364 |
Acquisitions during the period | 2,179 |
Other movements during the period(a) | (89) |
Currency translation differences | 1,602 |
Balance at December 31, 2021 | 48,056 |
Acquisitions during the period | 609 |
Other movements during the period(a) | (258) |
Currency translation differences | 1,485 |
Balance at December 31, 2022 | 49,892 |
Acquisitions during the period | 475 |
Other movements during the period(a) | (90) |
Currency translation differences | (873) |
Balance at December 31, 2023 | 49,404 |
(a) This line mainly comprises the amount of goodwill allocated to divested operations in accordance with paragraph 86 of IAS 36, and in 2022 the loss of control of EUROAPI (see note D.2.1.).
Schedule of Allocation of Goodwill | The allocation of goodwill by segment as of December 31, 2023 is as follows:
(€ million) | Biopharma | Consumer Healthcare |  | Total
Goodwill | 42,324 |  | 7,080 |  |  | 49,404 |
Schedule of Movements in Other Intangible Assets | Movements in other intangible assets comprise:
(€ million) | Acquired R&D | Products, trademarks and other rights | Software | Total other intangible assets
Gross value at January 1, 2021(a) | 9,600 |  | 61,074 |  | 1,633 |  | 72,307 |
Changes in scope of consolidation(c) | 1,805 |  | 1,821 |  | — |  | 3,626 |
Acquisitions and other increases | 339 |  | 159 |  | 118 |  | 616 |
Disposals and other decreases | (313) |  | (173) |  | (16) |  | (502) |
Currency translation differences | 560 |  | 2,234 |  | 24 |  | 2,818 |
Transfers(b) | (784) |  | 791 |  | (7) |  | — |
Gross value at December 31, 2021 | 11,207 |  | 65,906 |  | 1,752 |  | 78,865 |
Changes in scope of consolidation(c) | — |  | 499 |  | (35) |  | 464 |
Acquisitions and other increases | 277 |  | 195 |  | 99 |  | 571 |
Disposals and other decreases | (72) |  | (423) |  | (48) |  | (543) |
Currency translation differences | 518 |  | 1,994 |  | 21 |  | 2,533 |
Transfers(b) | (1,576) |  | 1,408 |  | (6) |  | (174) |
Gross value at December 31, 2022 | 10,354 |  | 69,579 |  | 1,783 |  | 81,716 |
Changes in scope of consolidation(c) | 113 |  | 3,287 |  | 1 |  | 3,401 |
Acquisitions and other increases(f) | 1,062 |  | 1,970 |  | 80 |  | 3,112 |
Disposals and other decreases | (262) |  | (380) |  | (41) |  | (683) |
Currency translation differences | (242) |  | (1,584) |  | (11) |  | (1,837) |
Transfers(b) | (1,253) |  | 861 |  | (4) |  | (396) |
Gross value at December 31, 2023 | 9,772 |  | 73,733 |  | 1,808 |  | 85,313 |
Accumulated amortization & impairment at January 1, 2021(a) | (3,508) |  | (49,345) |  | (1,113) |  | (53,966) |
Amortization expense | — |  | (1,621) |  | (119) |  | (1,740) |
Impairment losses, net of reversals(d) | (150) |  | (42) |  | — |  | (192) |
Disposals and other decreases | 313 |  | 133 |  | 16 |  | 462 |
Currency translation differences | (132) |  | (1,869) |  | (21) |  | (2,022) |
Accumulated amortization & impairment at December 31, 2021 | (3,477) |  | (52,744) |  | (1,237) |  | (57,458) |
Changes in scope of consolidation(c) | — |  | — |  | 11 |  | 11 |
Amortization expense(e) | — |  | (2,099) |  | (97) |  | (2,196) |
Impairment losses, net of reversals(d) | (1,107) |  | 1,561 |  | — |  | 454 |
Disposals and other decreases | 75 |  | 411 |  | 39 |  | 525 |
Currency translation differences | (7) |  | (1,567) |  | (17) |  | (1,591) |
Transfers(b) | 388 |  | (214) |  | 5 |  | 179 |
Accumulated amortization & impairment at December 31, 2022 | (4,128) |  | (54,652) |  | (1,296) |  | (60,076) |
Changes in scope of consolidation(c) | — |  | 33 |  | — |  | 33 |
Amortization expense | — |  | (2,225) |  | (120) |  | (2,345) |
Impairment losses, net of reversals(d) | (90) |  | (842) |  | — |  | (932) |
Disposals and other decreases | 262 |  | 326 |  | 41 |  | 629 |
Currency translation differences | 94 |  | 1,184 |  | 9 |  | 1,287 |
Transfers(b) | 128 |  | 268 |  | 14 |  | 410 |
Accumulated amortization & impairment at December 31, 2023 | (3,734) |  | (55,908) |  | (1,352) |  | (60,994) |
Carrying amount at December 31, 2021 | 7,730 |  | 13,162 |  | 515 |  | 21,407 |
Carrying amount at December 31, 2022 | 6,226 |  | 14,927 |  | 487 |  | 21,640 |
Carrying amount at December 31, 2023 | 6,038 |  | 17,825 |  | 456 |  | 24,319 |
(a) Includes the impact of the IFRIC agenda decision of March 2021 on the costs of configuring or customising application software used in a Software as a Service (SaaS) arrangement (see Note A.2.1. to our 2021 consolidated financial statements, included in our annual report on Form 20-F for that year). (b) The “Transfers” line mainly comprises (i) acquired R&D that came into commercial use during the period and (ii) reclassifications of assets as Assets held for sale or exchange. (c) The “Changes in scope of consolidation” line mainly comprises the fair value of intangible assets recognized in connection with acquisitions made during the period (see Notes D.1. and D.2.). (d) See Note D.5. (e) The amendment to the terms of the IO License and Collaboration Agreement resulted in the recognition of an amortization charge of €226 million in 2022 (see Note C.1.). (f) This line mainly comprises: –the rights acquired as a result of the simplification agreed between Sanofi and AstraZeneca in April 2023 in respect of the agreements on BEYFORTUS (nirsevimab) (see Note C.2.); –an upfront payment of $500 million relating to the rights acquired under the agreement with Teva Pharmaceuticals on the co-development and co-commercialization of TEV’574; and –an upfront payment of $175 million for the rights acquired under the agreement with Janssen Pharmaceuticals, Inc. relating to a vaccine against extra-intestinal pathogenic strains of E-Coli.
Detailed Information for Principal Marketed Products | The table below provides information about the principal “marketed products”, which were recognized in connection with major acquisitions made by Sanofi and represented 96% of the carrying amount of that item as of December 31, 2023:
(€ million) | Gross value | Accumulated amortization & impairment | December 31, 2023 | Amortization period (years)(a) | Residual amortization period (years)(b) | Carrying amount at December 31, 2022 | Carrying amount at December 31, 2021
Genzyme(c) | 10,279 |  | (10,071) |  | 208 |  | 10 | 2 | 621 |  | 1,032 |
Boehringer Ingelheim Consumer Healthcare(c) | 3,504 |  | (1,698) |  | 1,806 |  | 17 | 11 | 2,037 |  | 2,213 |
Aventis(c) | 33,043 |  | (33,000) |  | 43 |  | 9 | 11 | 58 |  | 73 |
Chattem(c) | 1,319 |  | (818) |  | 501 |  | 23 | 10 | 574 |  | 593 |
Protein Sciences(c) | 831 |  | (411) |  | 420 |  | 13 | 7 | 498 |  | 532 |
Ablynx(c) | 1,966 |  | (746) |  | 1,220 |  | 14 | 9 | 1,357 |  | 1,494 |
Bioverativ(c) | 8,798 |  | (3,646) |  | 5,152 |  | 14 | 9 | 4,836 |  | 3,065 |
REZUROCK | 1,907 |  | (327) |  | 1,580 |  | 12 | 10 | 1,702 |  | 1,750 |
TZIELD | 2,546 |  | (141) |  | 2,405 |  | 12 | 12 | — |  | — |
BEYFORTUS | 1,946 |  | (76) |  | 1,870 |  | 18 | 17 | 180 |  | — |
QUNOL | 741 |  | (19) |  | 722 |  | 10 | 9 | — |  | — |
Total: principal marketed products | 66,880 |  | (50,953) |  | 15,927 |  |  |  | 11,863 |  | 10,752 |
(a) Weighted averages. The amortization periods for these products vary between 1 and 25 years. (b) Weighted averages. (c) Commercialized products derived from the acquisition of these companies.
Amortization of Softwares Recognized in Income Statement | An analysis of amortization of software is shown in the table below:
(€ million) | 2023 | 2022 | 2021 |
Cost of sales | 15 |  | 10 |  | 18 |  |
Research and development expenses | 3 |  | 1 |  | 3 |  |
Selling and general expenses | 100 |  | 82 |  | 98 |  |
Other operating expenses | 2 |  | 4 |  | — |  |
Total | 120 |  | 97 |  | 119 |  |

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