| Assets held for sale by classification before transfer | 31 December 2022 | 31 December 2021 |
|---|---|---|
| Groups held for sale | 302 | 297 |
| Groups held for sale | 335 | 325 |
| Investment property | 316 | 298 |
| Receivables | 4 | 7 |
| Cash and cash equivalents | 15 | 20 |
| Liabilities related directly to assets classified as held for sale | 33 | 28 |
| Other liabilities | 15 | 14 |
| Deferred tax liability | 18 | 14 |
| Other assets held for sale | 319 | 318 |
| Property, plant and equipment | 18 | 18 |
| Investment property | 301 | 300 |
| Assets and groups of assets held for sale | 654 | 643 |
| Liabilities related directly to assets classified as held for sale | 33 | 28 |
The “Investment property” line item and the “Groups held for sale” section presented mainly the properties held by real estate sector mutual funds as held for sale, since the expected investment horizon has been reached.
Data took into account in the measurement of investment properties presented as held for sale are presented in section 10.2.1.2.