19. Assets held for sale

Following the announcement at the Capital Markets Day in November 2025, management started executing on a plan directed at selling the interest in TotalEnergies Corbion B.V. and the related loan receivable. Accordingly, these assets and associated liabilities have been classified as Held for Sale in accordance with IFRS 5. The proceeds of disposal are expected to exceed the carrying amount of the related net assets and accordingly no impairment losses have been recognized on the classification of these operations as held for sale. The classes of assets comprising the operations classified as held for sale are as follows: