| (in millions of euros) | Restructuring | Vacant property(1) | Risks and litigation | Other provisions | Total |
|---|---|---|---|---|---|
| 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 |
| Increases | Increases Restructuring 67 |
Increases Vacant property(1)8 |
Increases Risks and litigation 16 |
Increases Other provisions 10 |
Increases Total 101 |
| Releases with usage | Releases with usage Restructuring (70) |
Releases with usage Vacant property(1)(30) |
Releases with usage Risks and litigation (13) |
Releases with usage Other provisions (16) |
Releases with usage Total (129) |
| Reversals without usage | Reversals without usage Restructuring (7) |
Reversals without usage Vacant property(1)- |
Reversals without usage Risks and litigation (20) |
Reversals without usage Other provisions (2) |
Reversals without usage Total (29) |
| Change in scope | Change in scope Restructuring - |
Change in scope Vacant property(1)- |
Change in scope Risks and litigation 7 |
Change in scope Other provisions - |
Change in scope Total 7 |
| Foreign exchange and others | Foreign exchange and others Restructuring (4) |
Foreign exchange and others Vacant property(1)(10) |
Foreign exchange and others Risks and litigation (7) |
Foreign exchange and others Other provisions (9) |
Foreign exchange and others Total (30) |
| December 31, 2025 | December 31, 2025 Restructuring 62 |
December 31, 2025 Vacant property(1)100 |
December 31, 2025 Risks and litigation 170 |
December 31, 2025 Other provisions 154 |
December 31, 2025 Total 486 |
| Of which short-term | Of which short-term Restructuring 56 |
Of which short-term Vacant property(1)20 |
Of which short-term Risks and litigation 60 |
Of which short-term Other provisions 62 |
Of which short-term Total 198 |
| Of which long-term | Of which long-term Restructuring 6 |
Of which long-term Vacant property(1)80 |
Of which long-term Risks and litigation 110 |
Of which long-term Other provisions 92 |
Of which long-term Total 288 |
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 2025 (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.
