19. Assets and liabilities held for sale In accordance with the communicated strategy, the sales process of participation Qbuzz B.V. started on July 11, 2016 and on July 11, 2016 has stopped the depreciation of fixed assets. It is expected that the sale will be completed during 2017. The assets and liabilities held for sale at December 31, 2016 consist of:(in millions of euros)December 31, 2016Property, plant and equipment76Intangible assets13Other financial assets, including investments2Deffered tax assets1Trade and other receivables13Cash and cash equivalents35Assets held for sale140 Loans and borrowings, including derivatives62Provisions2Trade and other payables34Deferred income17Liabilities held for sale115The assets and liabilities held for sale are valued at book value, since the fair value less costs to sell is less than the book value.The loans and other financial liabilities consist of finance lease liabilities the gross liability amounts to € 68 million and employed an average interest rate of 3.8%. An amount of € 68 million (2015: € 83 million) was pledged regarding (leased) assets.