28. Assets and liabilities held for sale - €241 million and €20 million

Changes in assets held for sale during the year are reported in the following table:

Millions of euro at Dec. 31, 2012 restated Reclassification from/to current and non-current assets Disposals and change in scope of consolidation Other changes at Dec. 31, 2013 
Property, plant and equipment  214  12  - (15)  211 
Intangible assets  - - (1) 
Deferred tax assets  11  - - (11)  -
Equity investments accounted for using the equity method  - 395  (391)  (3) 
Non-current financial assets  89  (86)  (1) 
Cash and cash equivalents  - 12  - (2)  10 
Inventories, trade receivables and other current assets  - 14 
Total  317  430  (477)  (29)  241 

“Assets held for sale” amounted to €241 million at December 31, 2013. They essentially include the assets of Marcinelle Energie and other assets of smaller companies. Other material changes mainly regard the interests held in SeverEnergia and Enel Rete Gas, which, after being reclassified to this account during the year, were sold in the final quarter of 2013.

The change for the period also reflects the disposal of the interest in Medgaz in the 1st Half of the year.

“Liabilities held for sale” amounted to €20 million at December 31, 2013. They comprise the liabilities of Marcinelle Energie and other certain liabilities of smaller companies.

Changes in liabilities held for sale during the year are as follows:

Millions of euro at Dec. 31, 2012 restated Reclassification from current and non-current liabilities Disposals and change in scope of consolidation Other changes at Dec. 31, 2013 
Deferred tax liabilities  - -
Trade payables and other current liabilities  10  - 13 
Total  10  - 20 

The decrease in all items of assets and liabilities held for sale compared with December 31, 2012 essentially reflects the disposals carried out in 2013 noted above.

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