Company: SNY
Filing Date: 2025-02-13
Form Type: 20-F
Source: 0001121404-25-000010
Chunk: 396

Company: Sanofi
Filing Date: 2025-02-13
Form: 20-F
Chunk 396
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 instruments held to meet obligations to employees under post-employment benefit plans, an increase of 10 basis points in market interest rates as of December 31, 2024 would have had a pre-tax impact of € 1million on Other comprehensive income . As regards other quoted debt instruments, an increase of 10 basis points in market interest rates as of December 31, 2024 would have had a pre-tax impact of € 1million on Other comprehensive income . Other comprehensive income recognized in respect of “Equity instruments at fair value through other comprehensive income” and “Debt instruments at fair value through other comprehensive income” represented unrealized after-tax gains of € 342million for the year ended December 31, 2024 , versus unrealized after-tax gains of € 349million for the year ended December 31, 2023 and of € 256million for the year ended December 31, 2022 . An analysis of the change in gains and losses recognized in Other comprehensive income , and of items reclassified to profit or loss, is presented in Note D.15.7. D.7.3. Other financial assets at fair value through profit or loss The “Other financial assets at fair value through profit or loss” category mainly includes: • a portfolio of financial investments (amounting to € 688million as of December 31, 2024 ) held to fund a deferred compensation plan provided to certain employees (versus € 572million as of December 31, 2023 and € 512million as of December 31, 2022 ); • unquoted securities not meeting the definition of equity instruments amounting to € 165million as of December 31, 2024 (versus € 132million as of December 31, 2023 and € 115million as of December 31, 2022 ). In addition, commitments relating to unquoted securities classified in this asset category amount to € 168million as of December 31, 2024 (compared to € 159million as of December 31, 2023). • contingent consideration receivable by Sanofi following the sale of Enjaymo (see note D.1) based on the probability of achieving certain levels of future sales, and discounted. If the discount rate were to increase by one percentage point, the fair value of the contingent consideration would decrease by approximately 7% . Changes in the fair value of this contingent consideration are recognized within the income statement line item Fair value