| (in millions of euros) | Restructuring | Vacant property (1) | Risks and litigation | Other | Total |
|---|---|---|---|---|---|
| December 31, 2021 | December 31, 2021 Restructuring 41 |
December 31, 2021 Vacant property (1)97 |
December 31, 2021 Risks and litigation 254 |
December 31, 2021 Other 120 |
December 31, 2021 Total 512 |
| Increases | Increases Restructuring 59 |
Increases Vacant property (1)24 |
Increases Risks and litigation 91 |
Increases Other 21 |
Increases Total 195 |
| Releases with usage | Releases with usage Restructuring (44) |
Releases with usage Vacant property (1)(51) |
Releases with usage Risks and litigation (7) |
Releases with usage Other (5) |
Releases with usage Total (107) |
| Reversals without usage | Reversals without usage Restructuring (1) |
Reversals without usage Vacant property (1)- |
Reversals without usage Risks and litigation (82) |
Reversals without usage Other (3) |
Reversals without usage Total (86) |
| Change in scope | Change in scope Restructuring - |
Change in scope Vacant property (1)- |
Change in scope Risks and litigation - |
Change in scope Other 3 |
Change in scope Total 3 |
| Foreign exchange and others | Foreign exchange and others Restructuring 0 |
Foreign exchange and others Vacant property (1)9 |
Foreign exchange and others Risks and litigation 5 |
Foreign exchange and others Other - |
Foreign exchange and others Total 14 |
| December 31, 2022 | December 31, 2022 Restructuring 55 |
December 31, 2022 Vacant property (1)79 |
December 31, 2022 Risks and litigation 261 |
December 31, 2022 Other 136 |
December 31, 2022 Total 531 |
| Increases | Increases Restructuring 54 |
Increases Vacant property (1)62 |
Increases Risks and litigation 35 |
Increases Other 57 |
Increases Total 208 |
| Releases with usage | Releases with usage Restructuring (44) |
Releases with usage Vacant property (1)(24) |
Releases with usage Risks and litigation (55) |
Releases with usage Other (17) |
Releases with usage Total (140) |
| Reversals without usage | Reversals without usage Restructuring (5) |
Reversals without usage Vacant property (1)- |
Reversals without usage Risks and litigation (6) |
Reversals without usage Other (3) |
Reversals without usage Total (14) |
| Change in scope | Change in scope Restructuring 0 |
Change in scope Vacant property (1)0 |
Change in scope Risks and litigation 0 |
Change in scope Other 0 |
Change in scope Total 0 |
| Foreign exchange and others | Foreign exchange and others Restructuring (4) |
Foreign exchange and others Vacant property (1)(2) |
Foreign exchange and others Risks and litigation (3) |
Foreign exchange and others Other (2) |
Foreign exchange and others Total (11) |
| December 31, 2023 | December 31, 2023 Restructuring 56 |
December 31, 2023 Vacant property (1)115 |
December 31, 2023 Risks and litigation 232 |
December 31, 2023 Other 171 |
December 31, 2023 Total 574 |
| Of which short‑term | Of which short‑term Restructuring 52 |
Of which short‑term Vacant property (1)25 |
Of which short‑term Risks and litigation 99 |
Of which short‑term Other 79 |
Of which short‑term Total 255 |
| Of which long‑term | Of which long‑term Restructuring 4 |
Of which long‑term Vacant property (1)90 |
Of which long‑term Risks and litigation 133 |
Of which long‑term Other 92 |
Of which long‑term Total 319 |
(1) See Note 7
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 2023 (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.
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.
Provisions for risks and litigation (euro 232 million) include a short‑term component (euro 99 million) and a long‑term component (euro 133 million). They relate to litigation of any type with third parties, including commercial and tax litigation but excluding risks relating to uncertain tax positions.
In April 2022, the Group 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.
On May 6, 2021, the Attorney General for the Commonwealth of Massachusetts filed a lawsuit against Publicis Health, LLC, a subsidiary of Publicis Groupe, in connection with the work that the agency and its predecessor agencies did for Purdue Pharma from 2010 to 2018 related to the marketing of opioids. The Attorney General claims that Publicis violated the Massachusetts consumer protection statute and created a public nuisance by participating in Purdue Pharma’s efforts to market and sell opioids.
In August 2022, Publicis Health, LLC has likewise been named as a codefendant in several lawsuits, centralized in a multidistrict litigation proceeding in the United States District Court for the Northern District of California, filed by tribes and local governments concerning work that Publicis Health, LLC and its predecessor agencies performed for Purdue Pharma related to the marketing of opioids. On September 19, 2023, Publicis Health, LLC was named as a codefendant in a similar action brought by St. Clair County in the Circuit Court of the 20th Judicial Circuit in Illinois.
