<p>Process to calculate it considering the information provided in financial statements. For instance, in&nbsp;Sanofi 2018 Annual Report,&nbsp;divide "other intangible assets" (see note D.35.3 - page F111) by "carrying amount of products, trademarks and other rights" (see note D.4 - page F44). Sanofi 2018 Annual Report is available at:&nbsp;<a href="https://www.sanofi.com/-/media/Project/One-Sanofi-Web/Websites/Global/Sanofi-COM/Home/common/docs/investors/Sanofi-20-F-2018-EN-PDF-e-accessible_02.pdf?la=en&amp;hash=0E0CB0122FEDA3881B3857221DB9345A">https://www.sanofi.com/-/media/Project/One-Sanofi-Web/Websites/Global/Sanofi-COM/Home/common/docs/investors/Sanofi-20-F-2018-EN-PDF-e-accessible_02.pdf?la=en&amp;hash=0E0CB0122FEDA3881B3857221DB9345A</a></p>

<p>If the indicator is difficult to calculate to some initiatives/projects, it could be simplified by dividing the revenues obtained from the exploitation of patents and intellectual property rights by the total number of patents/intellectual property rights owned by the initiative/project.</p>
