Company: SNY
Filing Date: 2025-02-13
Form Type: 20-F
Source: 0001121404-25-000010
Chunk: 319

Company: Sanofi
Filing Date: 2025-02-13
Form: 20-F
Chunk 319
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 which tax positions maynot be sustained upon audit and controls over measurement of the liability. These procedures also included, among others, testingthe completeness and accuracy of the underlying data used in the calculation of the liability for uncertain tax positions andevaluating the assumptions used by management when determining its tax positions, the status of tax audits and investigations,and the potential impact of past claims. Our tax professionals assisted in evaluating management’s assessments by comparing thepositions taken by management with tax regulations and past decisions from tax authorities and where applicable, evaluatingopinions from the Company’s external tax advisors. We also evaluated the disclosures provided in the notes to the consolidatedfinancial statements concerning uncertain tax positions.                                                                                                                                                                                                                                                                                                                                                                        |

| /s/ PricewaterhouseCoopers Audit |     | /s/ Forvis Mazars SA |

PricewaterhouseCoopers Audit and Forvis Mazars SA have served as the Company’s auditors since 1999 and 2024, respectively. Neuilly-sur-Seine and Courbevoie, France , February 13, 2025

| 190 | SANOFIFORM 20-F2024 |

| 2024CONSOLIDATED FINANCIAL STATEMENTS                    |
| Report of Independent Registered Public Accounting Firms |

Report of Independent Registered Public Accounting Firms To the Shareholders and the Board of Directors of Sanofi, Opinion on the Consolidated Financial Statements We have audited the accompanying consolidated balance sheets of Sanofi and its subsidiaries ("the Company") as of December 31, 2023 and 2022, the related consolidated income statements, statements of comprehensive income, changes in equity, and cash flows for each of the years in the two-year period ended December 31, 2023, and the related notes (collectively, "the consolidated financial statements"), before the effects of the adjustments to retrospectively reflect the classification as discontinued operations of Opella described in Note D.1.1.2 and before the recast of the segment information described in Note D.35. In our opinion, the consolidated financial statements, before the effects of the adjustments to retrospectively reflect the classification as discontinued operations of Opella described in Note D.1.1.2 and before the recast of the segment information described in Note D.35, present fairly, in all material respects, the financial position of the Company as of December 31, 2023 and 2022, and the results of its operations and its cash flows for each of the years in the two-year period ended December 31,