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Provisions for discounts, rebates and sales returns (Tables)
 12 Months Ended
Dec. 31, 2023
Other Provisions, Contingent Liabilities And Contingent Assets [Abstract]  
Summary of Movement in Provisions for Discounts, Rebates and Sales Returns
The table below shows movements in these items:
(€ million)
Government
and State
programs(a)
Managed care
and GPO
programs(b)
Chargeback
incentives		Rebates
and
discounts		Sales
returns		Other
deductions		Total
Balance at January 1, 20212,507 908 333 1,557 688 46 6,039 
Changes in scope of consolidation3 — — (2)1 — 2 
Provision related to current period sales5,855 3,037 3,813 6,330 582 97 19,714 
Net change in provision related to prior period sales(136)(3)(4)(152)56 (3)(242)
Payments made(5,561)(2,979)(3,828)(6,291)(697)(105)(19,461)
Currency translation differences(72)(32)(11)(17)(20)(1)(153)
Balance at December 31, 2021
(c)
2,596 931 303 1,425 610 34 5,899 
Provision related to current period sales6,744 3,246 4,147 7,244 578 182 22,141 
Net change in provision related to prior period sales(120)(47)(21)(138)(8)19 (315)
Payments made(6,824)(3,208)(4,093)(6,809)(599)(166)(21,699)
Currency translation differences207 99 26 83 48 1 464 
Balance at December 31, 2022
(c)
2,603 1,021 362 1,805 629 70 6,490 
Changes in scope of consolidation2 — (1)(6)(2)4 (3)
Provision related to current period sales7,758 3,590 3,861 8,177 654 256 24,296 
Net change in provision related to prior period sales(74)(12)(9)(58)(25)23 (155)
Payments made(7,251)(3,446)(3,564)(7,603)(511)(278)(22,653)
Currency translation differences(76)(34)(12)(46)(30)(15)(213)
Balance at December 31, 2023
(c)
2,962 1,119 637 2,269 715 60 7,762 
(a)    Primarily US government programs: Medicaid (€1,421 million in 2023, €1,307 million in 2022, €1,244 million in 2021) and Medicare (€1,099 million in 2023, €775 million in 2022 and €941 million in 2021).
(b)    Mainly rebates and other price reductions granted to healthcare authorities in the United States (including Managed Care: €1,028 million in 2023, €934 million in 2022 and €896 million in 2021).
(c)    Provisions related to US net sales amounted to €5,124 million as of December 31, 2023, €4,270 million as of December 31, 2022 and €4,057 million as of December 31, 2021.