23. Non-current assets held for sale/Liabilities directly associated with assets held for sale - 5,378 thousand euros

The balance at 31 December 2012 includes the recognition of the amount of 6,722 thousand euros, which represents the fair value of the repurchase commitment, if certain contractual conditions are not satisfied, as a result of the possible exercise of the put option granted to the buyer of the PV business unit, and 1,344 thousand euros regarding the amount due to the buyer for the repayment of equity corresponding to the plants subject to the put.

For more information, please see section 10 “Non-current assets held for sale and discontinuing or discontinued operations”.