Company: SNY
Filing Date: 2025-02-13
Form Type: 20-F
Source: 0001121404-25-000010
Chunk: 351

Company: Sanofi
Filing Date: 2025-02-13
Form: 20-F
Chunk 351
---
 and c. level 3: valuation techniques in which not all important inputs are derived from observable market data.

| F-22 | SANOFIFORM 20-F2024 |

| NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS |

The table below shows the disclosures required under IFRS 7 relating to the measurement principles applied to financial

instruments.

| Note           | Type of financial instrument                                                                       | Measurementprinciple | Level infair valuehierarchy | Valuationtechnique               | Method used to determine fair value                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |               |                                                                                   |
| Valuationmodel | Market data                                                                                        |                      |                             |                                  |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |               |                                                                                   |
| Exchangerate   | Interestrate                                                                                       |                      |                             |                                  |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |               |                                                                                   |
| D.7.           | Financial assets measured at fair value(quoted equity instruments)                                 | Fair value           |                           1 | Market value                     | Quotedmarket price                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |               | N/A                                                                               |
| D.7.           | Financial assets measured at fair value(quoted debt instruments)                                   | Fair value           |                           1 | Market value                     | Quoted marketprice                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |               | N/A                                                                               |
| D.7.           | Financial assets measured at fair value(unquoted equity instruments)                               | Fair value           |                           3 | Cost/Approachbased oncomparables | If cost ceases to be a representative measure of fair value, aninternal valuation is carried out, based mainly on comparables.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |               |                                                                                   |
| D.7.           | Financial assets measured at fair value(contingent consideration receivable)                       | Fair value           |                           3 | Revenue-basedapproach            | The fair value of contingent consideration receivable isdetermined by adjusting the contingent consideration atthe end of the reporting period using the method describedin Note D.7.3.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |               |                                                                                   |
| D.7.           | Financial assets measured at fair valueheld to meet obligations underpost-employment benefit plans | Fair value           |                           1 | Market value                     | Quoted marketprice                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |               | N/A                                                                               |
| D.7.           | Financial assets designated at fair valueheld to meet obligations under deferredcompensation plans | Fair value           |