18 Assets held for sale and directly related liabilities
Assets held for sale of €23 million (the same as at 31 December 2012) concern a property complex owned by Italgas, for which sales negotiations are under way as a result of the commitments arising from the Italgas purchase agreement with Eni21.
Liabilities directly related to assets held for sale of €7 million (€8 million at 31 December 2012) concern environmental provisions for expenses involved in the restoration of the aforementioned property complex.
21 For information on commitments made by the parties, see Note 30, “Guarantees, commitments and risks – Other commitments and risks – Commitments deriving from the agreement to purchase Italgas and Stogit from Eni”.