3.3. OTHER INCOME AND EXPENSES

 
2019
2018
 
Compensation, penalties, and fines received
 26
 40
  
Exchange differences related to operating activities
 (9)
 16
  
Measurement and exercise of derivative financial instruments
 239
 45
  
Change in inventory write-downs
 (258)
 (11)

Note 6.2.1.
Change in impairment losses on trade and other receivables
 42
 (127)
  
Change in other impairment losses
 1
 (1)
  
Change in provision for well decommissioning costs
 26
 (20)

Note 6.1.1.1.
Change in provision for certificates of origin and energy efficiency certificates
 (206)
 (80)

Note 6.3.2.
Change in other provisions
 (53)
 (57)
  
Change in underlift/overlift*
 (12)
 (109)
  
Cost of merchandise and materials sold**
 (103)
 (185)
  
Other income and expenses
 (135)
 (75)
  
Total other income and expenses
 (442)
 (564)
  

*For more information, see Note 3.1. in the part concerning revenue from sales of crude oil.

** The item was adjusted for the comparative period by PLN 158m in correspondence with ‘Work performed by the entity and capitalised’. The change was made to ensure comparability with the current period data.