Universal Registration Document 2022

6.6 Notes To The Consolidated Financial statements

Note 21 Provisions for liabilities and charges and contingent liabilities

(in millions of euros)	Restructuring	Vacant property⁽¹⁾	Pensions and other long-term benefits	Risks and litigation	Other provisions	Total
December 31, 2020	December 31, 2020 Restructuring 78	December 31, 2020 Vacant property ⁽¹⁾95	December 31, 2020 Pensions and other long-term benefits 318	December 31, 2020 Risks and litigation 115	December 31, 2020 Other provisions 96	December 31, 2020 Total 702
Increases	Increases Restructuring 25	Increases Vacant property ⁽¹⁾ 18	Increases Pensions and other long-term benefits 45	Increases Risks and litigation 139	Increases Other provisions 36	Increases Total 263
Releases with usage	Releases with usage Restructuring (61)	Releases with usage Vacant property ⁽¹⁾ (37)	Releases with usage Pensions and other long-term benefits (20)	Releases with usage Risks and litigation (5)	Releases with usage Other provisions (9)	Releases with usage Total (132)
Other releases	Other releases Restructuring (2)	Other releases Vacant property ⁽¹⁾ -	Other releases Pensions and other long-term benefits (1)	Other releases Risks and litigation (1)	Other releases Other provisions (6)	Other releases Total (10)
Change in scope	Change in scope Restructuring -	Change in scope Vacant property ⁽¹⁾ -	Change in scope Pensions and other long-term benefits -	Change in scope Risks and litigation -	Change in scope Other provisions -	Change in scope Total -
Actuarial losses (gains)	Actuarial losses (gains) Restructuring -	Actuarial losses (gains) Vacant property ⁽¹⁾ -	Actuarial losses (gains) Pensions and other long-term benefits (48)	Actuarial losses (gains) Risks and litigation -	Actuarial losses (gains) Other provisions -	Actuarial losses (gains) Total (48)
Foreign exchange and others	Foreign exchange and others Restructuring 1	Foreign exchange and others Vacant property ⁽¹⁾ 21	Foreign exchange and others Pensions and other long-term benefits 11	Foreign exchange and others Risks and litigation 6	Foreign exchange and others Other provisions 3	Foreign exchange and others Total 42
December 31, 2021	December 31, 2021 Restructuring 41	December 31, 2021 Vacant property ⁽¹⁾97	December 31, 2021 Pensions and other long-term benefits 305	December 31, 2021 Risks and litigation 254	December 31, 2021 Other provisions 120	December 31, 2021 Total 817
Increases	Increases Restructuring 59	Increases Vacant property ⁽¹⁾ 24	Increases Pensions and other long-term benefits 42	Increases Risks and litigation 91	Increases Other provisions 21	Increases Total 237
Releases with usage	Releases with usage Restructuring (44)	Releases with usage Vacant property ⁽¹⁾ (51)	Releases with usage Pensions and other long-term benefits (43)	Releases with usage Risks and litigation (7)	Releases with usage Other provisions (5)	Releases with usage Total (150)
Other releases	Other releases Restructuring (1)	Other releases Vacant property ⁽¹⁾ -	Other releases Pensions and other long-term benefits (1)	Other releases Risks and litigation (82)	Other releases Other provisions (3)	Other releases Total (87)
Change in scope	Change in scope Restructuring -	Change in scope Vacant property ⁽¹⁾ -	Change in scope Pensions and other long-term benefits -	Change in scope Risks and litigation -	Change in scope Other provisions 3	Change in scope Total 3
Actuarial losses (gains)	Actuarial losses (gains) Restructuring -	Actuarial losses (gains) Vacant property ⁽¹⁾ -	Actuarial losses (gains) Pensions and other long-term benefits (42)	Actuarial losses (gains) Risks and litigation -	Actuarial losses (gains) Other provisions -	Actuarial losses (gains) Total (42)
Foreign exchange and others	Foreign exchange and others Restructuring -	Foreign exchange and others Vacant property ⁽¹⁾ 9	Foreign exchange and others Pensions and other long-term benefits 3	Foreign exchange and others Risks and litigation 5	Foreign exchange and others Other provisions -	Foreign exchange and others Total 17
December 31, 2022	December 31, 2022 Restructuring 55	December 31, 2022 Vacant property ⁽¹⁾79	December 31, 2022 Pensions and other long-term benefits 264	December 31, 2022 Risks and litigation 261	December 31, 2022 Other provisions 136	December 31, 2022 Total 795
Of which short-term	Of which short-term Restructuring 50	Of which short-term Vacant property ⁽¹⁾54	Of which short-term Pensions and other long-term benefits 20	Of which short-term Risks and litigation 88	Of which short-term Other provisions 79	Of which short-term Total 291
Of which long-term	Of which long-term Restructuring 5	Of which long-term Vacant property ⁽¹⁾25	Of which long-term Pensions and other long-term benefits 244	Of which long-term Risks and litigation 173	Of which long-term Other provisions 57	Of which long-term Total 504

(1) See Note 6.

Restructuring provisions

These include an estimate of the closure or restructuring costs of certain activities resulting from plans that were announced but not yet executed at the end of 2022 (mainly severance pay). The plans are detailed by project and by type, and are approved in advance by senior management. They are managed centrally to ensure that the provision is applied based on the actual costs incurred and to justify the remaining balance at the year-end on the basis of the outstanding cost to be incurred.

Vacant property provisions

If a property is vacant and is not intended to be used in the main activity, a provision is made including rental charges, taxes and any other costs. This provision does not include lease payments, which are recognized as an impairment of right-of-use assets relating to leases.

Pensions and other long-term benefits

The obligations for employee benefits (see Note 22) include:

defined benefit pension plans;
post-employment health benefits;
long-term benefits such as deferred compensation and long-service rewards.

Provisions for risks and litigation

Provisions for risks and litigation (euro 261 million) include a short-term component (euro 88 million) and a long-term component (euro 173 million). They relate to litigation of any type with third parties, including commercial and tax litigation but excluding risks relating to uncertain tax positions.

Metrobus/“Autorité de la concurrence”

In April 2022, the Groupe received a notification of grievances from the competition Authority in relation to practices implemented in the outdoor advertising sector in France. The procedure is ongoing.