Sanofi | CIK:0001121404 | 3

  • Filed: 3/16/2018
  • Entity registrant name: Sanofi (CIK: 0001121404)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1121404/000119312518084834/0001193125-18-084834-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1121404/000119312518084834/sny-20171231.xml
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    • ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory

    B.11. Treasury shares

    In accordance with IAS 32, Sanofi treasury shares are deducted from equity, irrespective of the purpose for which they are held. No gain or loss is recognized in the income statement on the purchase, sale, impairment or cancellation of treasury shares.