Half-year financial report 2025

Note 14 Provisions and contingent liabilities

2.6 Notes to the consolidated financial statements

Note 14 Provisions and contingent liabilities

Note 14 Provisions and contingent liabilities

(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

20

Increases

Vacant property

(1)

17

Increases

Risks and litigation

7

Increases

Other provisions

2

Increases

Total

46

Releases with usage

Releases with usage

Restructuring

(29)

Releases with usage

Vacant property

(1)

(15)

Releases with usage

Risks and litigation

(19)

Releases with usage

Other provisions

(8)

Releases with usage

Total

(71)

Reversals without usage

Reversals without usage

Restructuring

(2)

Reversals without usage

Vacant property

(1)

Reversals without usage

Risks and litigation

(1)

Reversals without usage

Other provisions

(1)

Reversals without usage

Total

(4)

Foreign exchange and others

Foreign exchange and others

Restructuring

Foreign exchange and others

Vacant property

(1)

22

Foreign exchange and others

Risks and litigation

2

Foreign exchange and others

Other provisions

3

Foreign exchange and others

Total

27

June 30, 2024 June 30, 2024

Restructuring

45
June 30, 2024

Vacant property

(1)
139
June 30, 2024

Risks and litigation

221
June 30, 2024

Other provisions

167
June 30, 2024

Total

572
 

 

Restructuring

 

 

Vacant property

(1)

 

 

Risks and litigation

 

 

Other provisions

 

 

Total

 

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

32

Increases

Vacant property

(1)

7

Increases

Risks and litigation

1

Increases

Other provisions

1

Increases

Total

41

Releases with usage

Releases with usage

Restructuring

(50)

Releases with usage

Vacant property

(1)

(15)

Releases with usage

Risks and litigation

(5)

Releases with usage

Other provisions

(5)

Releases with usage

Total

(75)

Reversals without usage

Reversals without usage

Restructuring

(3)

Reversals without usage

Vacant property

(1)

Reversals without usage

Risks and litigation

(9)

Reversals without usage

Other provisions

Reversals without usage

Total

(12)

Foreign exchange and others

Foreign exchange and others

Restructuring

(3)

Foreign exchange and others

Vacant property

(1)

(13)

Foreign exchange and others

Risks and litigation

(6)

Foreign exchange and others

Other provisions

(10)

Foreign exchange and others

Total

(32)

June 30, 2025 June 30, 2025

Restructuring

52
June 30, 2025

Vacant property

(1)
111
June 30, 2025

Risks and litigation

168
June 30, 2025

Other provisions

157
June 30, 2025

Total

488
Of which short-term Of which short-term

Restructuring

46
Of which short-term

Vacant property

(1)
26
Of which short-term

Risks and litigation

62
Of which short-term

Other provisions

65
Of which short-term

Total

199
Of which long-term Of which long-term

Restructuring

6
Of which long-term

Vacant property

(1)
85
Of which long-term

Risks and litigation

106
Of which long-term

Other provisions

92
Of which long-term

Total

289
Metrobus/“Autorité de la concurrence

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.

Publicis Health LLC

On February 1, 2024, a comprehensive resolution was 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, after almost three years of discussions, all complaints related to past work for opioid manufacturers—including by Rosetta (which has since merged into Publicis Health, LLC)—that could have been brought by these States and US Territories. The Attorneys General have recognized Publicis Health’s good faith and responsible corporate citizenship in reaching this resolution. In August 2024, all States and US Territories have received the settlement payment under the agreement. This settlement is in no way an admission of wrongdoing or liability.

As a reminder, 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 claimed 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. This case was settled as part of a global resolution, described above, with all US States and Territories. and the District of Columbia.

On September 19, 2023, Publicis Health, LLC was named as a codefendant in a similar action brought by St. Clair County in the Court of Illinois. Publicis Health filed a motion to dismiss. This complaint is expected to be dismissed due to the resolution reached with the 50 States (including Illinois) and the existence of an “opioid bar statute” in Illinois.

On April 16, 2024, Publicis Health LLC was named as a defendant in a putative class action brought by Cleveland Bakers and Teamsters Health and Welfare Fund on behalf of itself and purportedly all other third-party payors who allegedly incurred additional costs as a consequence of the opioid epidemic. This complaint was dismissed in February 2025, and the case is closed.

In November 2024, Publicis Health LLC was named as a defendant in a similar class action brought in front of the federal court in Chicago on behalf of a group of school districts in several states (Illinois, Ohio, Maryland, New Mexico, California, Maine and New York). Publicis Health LLC denies any wrongdoing or liability and has moved to dismiss the litigation.

In February 2025, Publicis Media Canada was added to a similar opioid-related lawsuit filed in the Alberta King’s Bench Court by the City of Grande Prairie and The Corporation of the City of Brantford against 65 defendants. Publicis Media Canada has filed a motion to dismiss.