Company: SNY
Filing Date: 2025-02-13
Form Type: 20-F
Source: 0001121404-25-000010
Chunk: 397

Company: Sanofi
Filing Date: 2025-02-13
Form: 20-F
Chunk 397
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 remeasurement of contingent consideration (see note B.18.). As of December 31, 2024, the contingent consideration amounted to € 104 million , recorded entirely as a non- current asset; and • up to December 31, 2023, contingent consideration receivable by Sanofi following the dissolution of the Sanofi Pasteur MSD (SPMSD) joint venture, based on a percentage of MSD’s future sales during the 2017-2024 period of specified products previously distributed by SPMSD (see Note D.12.). Changes in the fair value of this contingent consideration are recognized in the income statement within the line item Fair value remeasurement of contingent consideration (see Note B.18.). As of December 31, 2024 , the contingent consideration asset amounted to € 113million (entirely recognized as a current asset), versus € 214million (non-current portion: € 104million ) as of December 31, 2023 and € 303million (non current portion: € 196million ) as of December 31, 2022 . D.8. Assets held for sale and liabilities related to assets held for sale

Assets held for sale, and liabilities related to assets held for sale, comprise:

| (€ million)                                 | December 31, 2024 | December 31, 2023 | December 31, 2022 |
|:--------------------------------------------|------------------:|------------------:|------------------:|
| Opella (D.36.)                              |            13,489 |                 — |                 — |
| Other                                       |                 — |                15 |                85 |
| Assets held for sale                        |            13,489 |                15 |                85 |
| Opella (D.36.)                              |             2,131 |                 — |                 — |
| Other                                       |                 — |                13 |                10 |
| Liabilities related to assets held for sale |             2,131 |                13 |                10 |

| F-48 | SANOFIFORM 20-F2024 |

| NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS |

D.9. Inventories

Inventories comprise the following:

|                 |       2024 |            |                |       2023 |            |                |       2022 |            |                |
| (€ million)     | Grossvalue | Allowances | Carrying