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Provisions for discounts, rebates and sales returns (Tables)
 12 Months Ended
Dec. 31, 2024
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, 2022
2,596
931
303
1,425
610
34
5,899
Provision related to current period sales
6,744
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 differences
207
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 consolidation
2
—
(1)
(6)
(2)
4
(3)
Provision related to current period sales
7,758
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
Provision related to current period sales
5,401
3,961
3,093
9,758
595
482
23,290
Net change in provision related to prior
period sales
(177)
(5)
(26)
(34)
(54)
14
(282)
Payments made
(5,599)
(3,882)
(3,336)
(9,678)
(491)
(496)
(23,482)
Currency translation differences
143
77
36
8
41
(2)
303
Opella reclassification(d)
(d)
(24)
—
(6)
(201)
(30)
(3)
(264)
Balance at December 31, 2024
(c)
2,706
1,270
398
2,122
776
56
7,328
(a)Primarily US government programs: Medicaid (€1,193 million in 2024, €1,421 million in 2023, €1,307 million in 2022) and Medicare (€722 million in 2024,
€1,099 million in 2023 and €775 million in 2022).
(b)Mainly rebates and other price reductions granted to healthcare authorities in the United States (including Managed Care: €1,097 million in 2024,
€1,028 million in 2023 and €934 million in 2022).
(c)Provisions related to US net sales amounted to €4,823 million as of December 31, 2024, €5,124 million as of December 31, 2023 and €4,270 million as
of December 31, 2022.
(d)This line comprises provisions for discounts, rebates and sales returns related to Opella, reclassified as of December 31 ,2024 within Liabilities for assets
held for sale in accordance with IFRS 5 (see Note D.1.).