Note 14.- Non-Current Assets and Liabilities Held for Sale

In conformity with the suppositions and requirements set forth in IFRS 5, during the 2009 exercise the discontinuation of the assets and liabilities of the Information Technologies business segment, previously classified as assets held for sale at the close of the 2008 exercise, has ceased due to circumstances previously deemed improbable and, as a result, the conclusion of the sale process and loss of control of the shares of Telvent GIT S.A. is not expected at end of period forecasted. As a result thereof, the 2008 information of exercise 2008 on the Income Statement, the Cash Flow Statement, the earnings per share and the segments information of exercise 2008 have been re-stated in a continued manner so as to compare them to the 2009 financial year.

Due to the aforementioned circumstances, the group opted for a partial reduction in the percentage of the shares in Telvent GIT S.A. which permits it to continue the de facto control in its investment and which, at the end of the 2009 exercise, amounted to a sale of 22.79% of the percentage in Telvent GIT S.A. as indicated in Note 2.2.a).

Considering the significant relevance of the activities of the Information Technologies business segments of Abengoa, and for the best comparability and understanding of the financial information, below is a consolidated pro-forma Balance Sheet of Abengoa dated 31st December 2008 without the assets and liabilities corresponding to said business segment within the Assets and Liabilities held for sale heading, consistent with the 2009 exercise balance sheet.