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Property, plant and equipment | 12 Months Ended
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Dec. 31, 2024
Property, plant and equipment [abstract] |
Property, plant and equipment | Property, plant and equipment D.3.1. Property, plant and equipment owned 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, 2022 | 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
Changes in scope of consolidation | — | — | — | — | — | —
Acquisitions and other increases | — | 13 | 36 | 36 | 1,632 | 1,717
Disposals and other decreases | (3) | (209) | (510) | (173) | (79) | (974)
Currency translation differences | 13 | 163 | 126 | 30 | 17 | 349
Transfers(a) | (1) | 335 | 764 | 142 | (1,235) | 5
Opella reclassification (b) | (36) | (539) | (866) | (154) | (211) | (1,806)
Gross value at December 31, 2024 | 201 | 7,444 | 10,462 | 2,381 | 3,573 | 24,061
Accumulated depreciation & impairment at January 1, 2022 | (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)
Changes in scope of consolidation | — | — | — | — | — | —
Depreciation expense | — | (325) | (580) | (136) | — | (1,041)
Impairment losses, net of reversals | — | (47) | (23) | (3) | (32) | (105)
Disposals and other decreases | 1 | 197 | 507 | 172 | 37 | 914
Currency translation differences | 1 | (77) | (95) | (18) | — | (189)
Transfers(a) | — | 9 | 5 | 4 | (3) | 15
Opella reclassification (b) | 6 | 333 | 599 | 97 | 11 | 1,046
Accumulated depreciation & impairment at December 31, 2024 | — | (4,410) | (7,460) | (1,921) | (179) | (13,970)
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
Carrying amount at December 31, 2024 | 201 | 3,034 | 3,002 | 460 | 3,394 | 10,091
(a)This line mainly comprises property, plant and equipment in process brought into service during the period, and reclassification of assets (other than Opella assets) to Assets held for sale. (b)This line comprises property, plant and equipment owned by Opella, reclassified to Assets held for sale as of December 31, 2024 in accordance with IFRS 5 (see Note D.1.). The table below sets forth acquisitions and capitalized interest for the years ended December 31, 2024, 2023 and 2022:
(€ million) | 2024 | 2023 | 2022
Acquisitions | 1,717 | 1,693 | 1,748
Biopharma (operating segment) | 1,554 | 1,592 | 1,678
of which Manufacturing & Supply | 1,114 | 1,188 | 1,129
Opella (discontinued operation, see Note D.1.) | 163 | 101 | 70
of which Manufacturing & Supply | 135 | 90 | 63
Of which capitalized interest | 51 | 26 | 17
Off balance sheet commitments relating to property, plant and equipment as of December 31, 2024, 2023 and 2022 are set forth below:
(€ million) | 2024 | 2023 | 2022
Firm orders of property, plant and equipment | 422 | 638 | 861
Property, plant and equipment pledged as security for liabilities | 21 | 16 | —
The table below sets forth the net impairment losses recognized in each of the last three financial periods:
(€ million) | 2024 | 2023 | 2022
Net impairment losses on property, plant and equipment(a) | 105 | 130 | 186
(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. D.3.2. Property, plant and equipment leased – right-of-use assets 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, 2022 | 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
Acquisitions and other increases | 442
Disposals and other decreases | (375)
Currency translation differences | 89
Transfers(a) | (60)
Opella reclassification (b) | (155)
Gross value at December 31, 2024 | 2,613
Accumulated depreciation & impairment at January 1, 2022 | (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)
Depreciation and impairment charged in the period | (315)
Disposals and other decreases | 183
Currency translation differences | (30)
Transfers(a) | 38
Opella reclassification (b) | 39
Accumulated depreciation & impairment at December 31, 2024 | (1,103)
Carrying amount at December 31, 2022 | 1,815
Carrying amount at December 31, 2023 | 1,654
Carrying amount at December 31, 2024 | 1,510
(a)This line also includes the effect of the reclassification of assets (other than Opella assets) to Assets held for sale. (b)This line comprises the Opella right-of-use assets, reclassified to Assets held for sale as of December 31, 2024 in accordance with IFRS 5 (see Note D.1.). Leased assets comprised offices and industrial premises (90%) and the vehicle fleet (10%) as of December 31, 2024. Annual lease costs on short term leases and low value asset leases amounted to €16 million in the year ended December 31, 2024, €19 million in the year ended December 31, 2023, and €26 million in the year ended December 31, 2022. Variable lease payments, sub-leasing activities, and sale-and-leaseback transactions were immaterial. Total cash outflows on leases (excluding annual lease costs on short term leases and low value asset leases) were €348 million in the year ended December 31, 2024, €315 million in the year ended December 31, 2023, and €389 million in the year ended December 31, 2022. A maturity analysis of the lease liability is disclosed in Note D.17.2. Commitments related to short-term leases and low value asset leases, including future payments for lease contracts committed but not yet commenced, are disclosed in Note D.21.

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- Definition The entire disclosure for property, plant and equipment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Section Disclosure -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IAS16_g73-79_TI -URIDate 2023-03-23 + Details
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