34. Assets and liabilities included in disposal groups classified as held for sale - €1,416 million and €808 million

Changes in assets held for sale during 2020 can be broken down as follows:

Millions of euro          
  at Dec. 31, 2019 Reclassification from/to current and non-current assets Disposals and changes in the consolidation scope Other changes at Dec. 31, 2020
Property, plant and equipment 14 747 (10) 30 781
Intangible assets 7 56 (7) 2 58
Deferred tax assets - 17 - 1 18
Equity-accounted investments 80 489 (79) (1) 489
Non-current financial assets - 11 - - 11
Cash and cash equivalents - 28 - 1 29
Inventories, trade receivables, and other current assets - 29 - 1 30
Total 101 1,377 (96) 34 1,416


Changes in liabilities included in disposal groups held for sale in 2020 were as follows:

Millions of euro        
  at Dec. 31, 2019 Reclassification from/to current and non-current liabilities Other changes at Dec. 31, 2020
Long-term borrowings - 660 27 687
Provisions for risks and charges, non-current portion - 2 - 2
Deferred tax liabilities - 16 1 17
Non-current financial liabilities - 54 3 57
Other non-current liabilities 3 - (3) -
Other current financial liabilities - 11 1 12
Trade payables and other current liabilities - 33 - 33
Total 3 776 29 808


Assets and liabilities included in disposal groups held for sale at December 31, 2020 amounted to €1,416 million and €808 million respectively and mainly comprise a number of renewables companies held for sale in South Africa and Bulgaria, which, following decisions by management, meet the requirements of IFRS 5 for classification within this aggregate.

At December 31, 2020, the equity-accounted investment in OpEn Fiber method, with a carrying amount of €489 million, was reclassified as held for sale.

The aggregate also includes the plant held for sale making up the Enel Produzione business unit formed of the “Ettore Majorana” site at Termini Imerese in the amount of €4 million, as well as the plant with a carrying amount of €2 million held by the Panamanian company Llano Sanchez Solar Power One SA.

During 2020 a number of hydro companies held by Enel North America, which had previously been classified as available for sale, were sold, producing a capital gain of about €2 million, as was the Rionegro plant in Colombia, which was also classified in that item.

Finally, net debt relating to assets and liabilities held for sale amounted to €646 million.