Company: SNY
Filing Date: 2025-02-13
Form Type: 20-F
Source: 0001121404-25-000010
Chunk: 393

Company: Sanofi
Filing Date: 2025-02-13
Form: 20-F
Chunk 393
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 131 |
| Royalties and other income(d)                                 |   71 |   14 |      21 |
| Accounts receivable and other receivables(b)                  |  184 |  249 |     330 |
| Other assets(c)                                               |  189 |    — |       — |
| Purchases and other expenses (including research expenses)(d) |  600 |  573 |     472 |
| Accounts payable and other liabilities                        |  160 |  190 |     258 |

(a) In 2022, these items include Sanofi's transactions with EUROAPI from May 10, 2022 (see Note D.1.).

(b) Includes loans to joint ventures and associates.

(c) In October 2024, Sanofi raised its investment in EUROAPI by € 200 million in the form of a perpetual subordinated hybrid bon d. The fair value of this

investment as of December 31, 2024 is € 189 million.

(d) Figures for comparative periods (2023 and 2022) have been re-presented on a consistent basis to reflect the classification of Opella as a discontinued

operation.

There were no funding commitments to associates and joint ventures as of December 31, 2024 , December 31, 2023 or

December 31, 2022 .

For off balance sheet commitments of an operational nature involving joint ventures, see Note D.21.1.

| F-46 | SANOFIFORM 20-F2024 |

| NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS |

D.7. Other non-current assets

Other non-current assets comprise:

| (€ million)                                                                  |  2024 |  2023 |  2022 |
| Equity instruments at fair value through other comprehensive income (D.7.1.) | 1,559 | 1,088 |   936 |
| Debt instruments at fair value through other comprehensive income (D.7.2.)   |   357 |   346 |   329 |
| Other financial assets at fair value through profit or loss (D.7.3.)         | 1,027 |   808 |   823 |
| Pre-funded pension obligations (Note D.19.1.)                                |   156 |   271 |   269 |
| Long-term prepaid expenses                                                   |   152 |   114 |   286 |
| Long