20. Non-current financial assets - €6,401 million

Millions of euro     
 at Dec. 31, 2013 at Dec. 31, 2012 restated Change 
Equity investments in other companies  285  362  (77)  -21.3% 
Receivables and securities included in net financial debt (see note 27.3)  4,951  3,576  1,375  38.5% 
Derivative contracts (see note 6.1)  444  953  (509)  -53.4% 
Service concession arrangements  618  594  24  4.0% 
Prepaid non-current financial expense  103  33  70  -
Total  6,401  5,518  883  16.0% 

“Equity investments in other companies” includes investments measured at fair value in the amount of €183 million, while the remainder of €102 million regarded investments whose fair value could not be readily determined and, in the absence of plans to sell the holdings, were therefore recognized at cost less impairment losses.

More specifically, equity investments in other companies break down as follows:

Millions of euro  % holding  % holding  
 at Dec. 31, 2013 at Dec. 31, 2012 restated Change 
Bayan Resources  169  10.00%  222  10.00%  (53) 
Echelon  7.07%  7.36%  (1) 
Galsi  15  15.61%  15  15.61%  -
Other  96    119    (23) 
Total  285    362    (77) 

The change with respect to 2012 is essentially attributable to both the disposal of a number of minor equity investments in Spain and a reduction in the fair value of Bayan Resources.

For more on “receivables and securities included in net financial debt”, please see note 27.3.

For more on derivatives classified under non-current financial assets, please see note 6.1.

“Service concession arrangements” regard amounts due from the grantor for the construction and/or improvement of infrastructure used to provide public services on a concession basis and recognized in application of IFRIC 12.

For a summary of the fair value balances, broken down by measurement criteria, please see note 7 on IFRS 13 disclosures.