| (in millions of euros) | Restructuring | Vacant property (1) | Risks and litigation | Other provisions | Total |
|---|---|---|---|---|---|
| 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 provisions 136 |
December 31, 2022 Total 531 |
| Increases | Increases Restructuring 54 |
Increases Vacant property (1)62 |
Increases Risks and litigation 35 |
Increases Other provisions 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 provisions (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 provisions (3) |
Reversals without usage Total (14) |
| Change in scope | Change in scope Restructuring - |
Change in scope Vacant property (1)- |
Change in scope Risks and litigation - |
Change in scope Other provisions - |
Change in scope Total - |
| 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 provisions (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 provisions 171 |
December 31, 2023 Total 574 |
| Increases | Increases Restructuring 71 |
Increases Vacant property (1)21 |
Increases Risks and litigation 15 |
Increases Other provisions 15 |
Increases Total 122 |
| Releases with usage | Releases with usage Restructuring (50) |
Releases with usage Vacant property (1)(30) |
Releases with usage Risks and litigation (28) |
Releases with usage Other provisions (16) |
Releases with usage Total (124) |
| Reversals without usage | Reversals without usage Restructuring (3) |
Reversals without usage Vacant property (1)- |
Reversals without usage Risks and litigation (18) |
Reversals without usage Other provisions (4) |
Reversals without usage Total (25) |
| Change in scope | Change in scope Restructuring - |
Change in scope Vacant property (1)- |
Change in scope Risks and litigation 2 |
Change in scope Other provisions - |
Change in scope Total 2 |
| Foreign exchange and others | Foreign exchange and others Restructuring 2 |
Foreign exchange and others Vacant property (1)26 |
Foreign exchange and others Risks and litigation (16) |
Foreign exchange and others Other provisions 5 |
Foreign exchange and others Total 17 |
| December 31, 2024 | December 31, 2024 Restructuring 76 |
December 31, 2024 Vacant property (1)132 |
December 31, 2024 Risks and litigation 187 |
December 31, 2024 Other provisions 171 |
December 31, 2024 Total 566 |
| Of which short-term | Of which short-term Restructuring 69 |
Of which short-term Vacant property (1)38 |
Of which short-term Risks and litigation 71 |
Of which short-term Other provisions 71 |
Of which short-term Total 249 |
| Of which long-term | Of which long-term Restructuring 7 |
Of which long-term Vacant property (1)94 |
Of which long-term Risks and litigation 116 |
Of which long-term Other provisions 100 |
Of which long-term Total 317 |
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 2024 (mainly severance pay). The plans, detailed by project and by type, have been subject to a prior approval by executive management. They are monitored centrally to ensure that the provision is used up in line with the costs actually incurred, and to justify the balance remaining at year-end in terms of outstanding cost to be incurred.
If a property is vacant and is not intended to be used in the core activity, a provision is made including facility management expenses, taxes and any other costs. This provision does not include lease payments, which are recognized as an impairment of right-of-use assets related to leases.
Provisions for risks and litigation (euro 187 million) include a short-term component (euro 71 million) and a long-term component (euro 116 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 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.
On February 1, 2024, a comprehensive resolution has been reached with all 50 State Attorneys General, the District of Columbia, and certain US Territories related to past work undertaken for opioid manufacturers primarily by former advertising agency Rosetta, bringing to a close almost three years of discussions. They announced their joinder in the agreement-in-principle and filed proposed consent judgments in courts in their respective jurisdictions that memorialize the terms of the agreement. The consent judgments all have been entered by the courts and resolve all claims that could be brought by those States and US Territories related to past work undertaken for opioid manufacturers, including by former advertising agency Rosetta (merged in Publicis Health, LLC).
The Attorneys General have recognized Publicis Health’s good faith and responsible corporate citizenship in reaching this resolution. After discussions, this settlement brings the matter to a close with the payment of dollar (343) million paid in 2023 into an escrow account allocated to the States, US Territories and the District of Columbia, and dollar (7) million deposited to reimburse the Settling States for attorney fees, costs, and expenses associated with the investigation and to fund the document repository. The full settlement amount (dollar 350 million paid in 2023 to an escrow account) was offset by an insurance reimbursement of dollar 130 million (received by Publicis in a bank payment account in 2023). Therefore, the net non-current expense recorded in 2023 was dollar 220 million (euro 203 million) before tax and, dollar 165 million net of tax (euro 152 million).
