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12 Assets held for sale and directly related liabilities

Assets held for sale of €23 million (unchanged from 31 December 2013) concern property owned by Italgas, for which sales negotiations are under way in view of the commitments arising from the agreement to purchase the entire share capital of Italgas from Eni. Pursuant to the aforementioned agreements, on 8 April 2014 EniServizi S.p.A. and Italgas S.p.A. signed a preliminary agreement concerning the sale by Italgas to EniServizi of said property8.

Liabilities directly related with assets held for saleof €7 million (unchanged from 31 December 2013) include environmental provisions for expenses involved in the property's restoration.

8 More information on this transaction can be found in Note 22 “Guarantees, commitments and risks”.

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