Company: SNY
Filing Date: 2025-02-13
Form Type: 20-F
Source: 0001121404-25-000010
Chunk: 385

Company: Sanofi
Filing Date: 2025-02-13
Form: 20-F
Chunk 385
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 goodwill is allocated to groups of Cash Generating Units (CGUs) at a level corresponding to the

Biopharma operating segment (see Note D.35.).

For the purpose of annual impairment testing of goodwill, the recoverable amount was determined on the basis of value in use, as

derived from discounted estimates of the future cash flows in accordance with the policies described in Note B.6.1.

Acquisition of Amunix Pharmaceuticals, Inc. (2022)

The final purchase price allocation for Amunix Pharmaceuticals, Inc. resulted in the recognition of intangible assets (other than

goodwill) o f € 493 million as of the acquisition date (February 8, 2022), and of goodwill measured at € 609 million as of the

acquisition date (see Note D.1.).

| SANOFIFORM 20-F2024 | F-41 |

| NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS |

Movements in other intangible assets comprise:

| (€ million)                                                | Acquired R&D | Products,trademarks andother rights | Software | Total otherintangible assets |
| Gross value atJanuary 1, 2022(a)                           |       11,207 |                              65,906 |    1,752 |                       78,865 |
| Changes in scope of consolidation(c)                       |            — |                                 499 |      -35 |                          464 |
| Acquisitions and other increases                           |          277 |                                 195 |       99 |                          571 |
| Disposals and other decreases                              |          -72 |                                -423 |      -48 |                         -543 |
| Currency translation differences                           |          518 |                               1,994 |       21 |                        2,533 |
| Transfers(b)                                               |       -1,576 |                               1,408 |       -6 |                         -174 |
| Gross value atDecember 31, 2022                            |       10,354 |                              69,579 |    1,783 |                       81,716 |
| Changes in scope of consolidation(c)                       |          113 |                               3,287 |        1 |                        3,401 |
| Acquisitions and other increases(f)                        |        1,062 |                               1,970 |       80 |                        3,112 |
| Disposals and other decreases                              |         -262 |                                -380 |      -