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16 Non-current assets held for sale and directly related liabilities

Non-current assets held for sale of €25 million (unchanged from 31 December 2010) concern property owned by Italgas, for which sales negotiations are under way with Eni following the commitments arising from the Italgas purchase agreement22.

Liabilities directly related to assets held for sale of €9 million (€10 million at 31 December 2010) include environmental provisions for expenses involved in the property’s restoration.